VAT Returns – Germany

Germany

VAT Name :
Umsatzsteuer (Mehrwertsteuer) USt, MwSt

VAT Number Format :
123456789 (9 characters)

VAT Information Offices :
Bundeszentralamt fur Steuern Hauptdienstsitz Bonn- Beuel An der Kuppe 1 53225 Bonn

Tax information Centre,Bundeszentralamt fur Steuren Department St II 6 An der Kuppe 1 53225 Bonn

RATES

RateTypeWhich goods or services
19%StandardAll other taxable goods and services
7%ReducedFoodstuffs, supplements and substitutes; Live animals, seeds and plants for foodstuffs (except wild horses); Water, Medical equipment; Certain passenger transport; Printed books; (From 01/01/2020 - e books); Newspapers and periodicals; Admissions to shows etc. (subject to certain exceptions); Writers, composers and certain performing artists; Agricultural inputs; Hotel accommodation (excl breakfast); Certain sporting events; Charities; Certain medical and dental care; Thermal treatment; Art supplied by creator; Live plants; Unprocessed wood

EXEMPTIONS

  • Letting of immovable property
  • Letting of residential property (excluding short term letting)
  • Letting of commercial property
  • Financial services
  • Supply of land
  • Admission to sporting events by non profit making bodies
  • Option to tax can apply in certain cases to leasing and letting of immovable property, supply of buildings and land and financial services
  • Medical treatment (doctors/dentists)
  • Certain services of theatres, orchestras or choirs
  • Buying and selling of property

THRESHOLDS

Registration Threshold : EUR 17.500 (from 01.01.2020 – EUR 22.000)
Distance Selling Threshold : EUR 100.000
Dispatches : EUR 500.000 (simplified) or EUR 38.000.000 (full)
Arrivals : EUR 800.000 (simplified) or EUR 46.000.000 (full)
Intra-Community Acquisition Threshold : EUR 12.500

PENALTIES

Late Filing : At discretion of tax office but can be up to 10% of assessed VAT up to max of EUR 25.000
Late Payment : 1% interest per month on amount due. If not paid 16 months after due date, late interest applies 0.5% monthly
Late Registration : At discretion of tax office
EU Sales Lists : Not filed on time – fixed penalty 1% of non reported amounts up to max EUR 25.000
Intrastat Filing : Penalties at discretion of tax office

Other :
– Penalties may apply in cases of tax fraud, evasion, etc.

DEADLINES

Assessment Period : 4 years (can be extended to 5 years for negligent underpayment, or 10 years for tax evasion)
Standard Tax Period : Quarterly
ESL Filing : generally quarterly, submitted by 25th day following reporting period
Intrastat : 10th working day following the reporting period

Monthly filing where < EUR 7.500 VAT annually due, annual filing where < EUR 1.000 VAT annually due following tax period (month/quarter)