VAT Guide for Marketplaces & Platforms in Germany

    Marketplaces & Platforms operating in Germany charge the standard VAT rate of 19% (reduced rates: 7%). Registration becomes mandatory at €22,000 annual turnover, returns are filed monthly with annual return, and cross-border B2C sales are reported through the EU One-Stop Shop.

    Standard rate19%
    Reduced rates7%
    Registration threshold€22,000 annual turnover
    Filing frequencyMonthly with annual return
    CurrencyEUR
    In force since01 Jan 2007
    Last verified01 Sept 2026

    Official source

    Bundesministerium der Finanzen (BMF)

    Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.

    Worked examples

    Domestic sale in Germany

    You invoice a customer based in Germany for €1,000.00 of marketplaces & platforms work.

    Add 19% VAT: €190.00. Total invoiced €1,190.00, declared in your monthly with annual return return.

    Cross-border B2B inside the EU

    A VAT-registered business in another member state buys the same €1,000.00 service and supplies a valid VAT number.

    Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.

    B2C digital sales to other EU countries

    Consumers across the EU subscribe to your platform for a total of €10,000.00 per year.

    Above the €10,000 EU-wide threshold you charge the customer's local rate and file a single OSS return instead of registering in each country.

    Late filing exposure

    Your monthly with annual return return is filed after the deadline.

    1% per month late payment penalty, up to 10% of unpaid tax. Estimation penalties for non-filing.

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    Compliance checklist

    • Confirm whether you are above €22,000 annual turnover
    • Register with Bundesministerium der Finanzen (BMF) before your first taxable supply
    • Apply 19% on domestic sales and the reverse charge on EU B2B
    • Validate every EU customer VAT number in VIES and keep the proof
    • File monthly with annual return and archive invoices for the statutory period
    • Kleinunternehmerregelung (small business exemption)
    • Reverse charge for construction services

    FAQ — Marketplaces & Platforms in Germany

    When must marketplaces & platforms register for VAT in Germany?

    Registration is required at €22,000 annual turnover. Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.

    Which VAT rate applies to marketplaces & platforms in Germany?

    The standard rate is 19%, with reduced rates of 7% for specific categories. Applied since 2007-01-01, last verified against Bundesministerium der Finanzen (BMF) on 2026-09-01.

    How often do I file VAT returns in Germany?

    Monthly with annual return. 1% per month late payment penalty, up to 10% of unpaid tax. Estimation penalties for non-filing.

    What must appear on an invoice in Germany?

    Must include sequential invoice number, date, full names and addresses, VAT ID, description, quantity, net amount, VAT rate, and total. Small invoices under €250 have simplified requirements.

    Do I charge VAT to business clients in other EU countries?

    No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.

    What is specific to Germany for my sector?

    Kleinunternehmerregelung (small business exemption) · Reverse charge for construction services · Special import VAT deferment scheme

    Go further

    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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