VAT (USt) in Germany: rate, registration and filing
The 19% standard rate of VAT (USt) in Germany, who must register with Bundeszentralamt für Steuern, what a VAT (USt) invoice must show, and when returns and payments are due.
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Updated for 2026
Last reviewed September 2026
This is the general edition of this guide for Germany. It explains how the USt-IdNr., VAT (USt) and annual filing work and names Bundeszentralamt für Steuern as the place to confirm thresholds and dates. Country-specific figures are added as each edition is reviewed.
The rate
The standard rate in Germany is 19%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
Who must register
Registration becomes compulsory once taxable turnover passes the threshold Bundeszentralamt für Steuern sets, measured over a rolling period. Below it, registration is usually voluntary, which makes sense if your customers are registered businesses that can reclaim what you charge.
How to register
Register with Bundeszentralamt für Steuern using your USt-IdNr.. Once registered you receive a VAT (USt) registration number or certificate, and from that date you must charge VAT (USt) on taxable sales, issue compliant invoices and file returns even when nothing is due.
Charging VAT (USt) on an invoice
Show the net amount, the VAT (USt) rate, the VAT (USt) amount and the gross total, with your registration number in the header. Prices quoted to consumers should include VAT (USt); prices quoted to businesses usually exclude it and say so. The Germany calculator adds or removes VAT (USt) and shows the arithmetic.
Filing and paying
Returns are periodic, most often monthly or quarterly, and report the VAT (USt) you charged less the VAT (USt) you paid on purchases. The difference is paid to Bundeszentralamt für Steuern by the return deadline; a repayment is claimed when purchases exceed sales.
Penalties for getting it wrong
Late registration, late returns and late payment each attract penalties and interest with Bundeszentralamt für Steuern. Charging VAT (USt) while unregistered is an offence in most countries. If you missed the threshold, register now and declare the back period.
Questions people ask
How do I add VAT (USt) to a price?
Multiply the net price by 1.19. A €100 sale at 19% carries €19 of VAT (USt) and totals €119.
How do I remove VAT (USt) from a total?
Divide the gross by 1.19 to get the net, then subtract to find the tax. Dividing, not taking a percentage off, is the step people get wrong.
Should I register voluntarily?
If most of your customers are registered businesses, yes: they reclaim what you charge and you reclaim what you pay. If your customers are consumers, registration raises your prices by the tax rate or cuts your margin.
What if I am not registered?
Do not charge VAT (USt) and do not show a VAT (USt) line. State on the invoice that no VAT (USt) was charged. The generator prints that line when the toggle is off.
Sources
Bundeszentralamt für Steuern — the official guidance for Germany
How this guide was made
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Bundeszentralamt für Steuern before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Bundeszentralamt für Steuern.
🇩🇪 Germany
Tools for Germany
Invoices, quotations, purchase orders, credit notes and waybills in EUR, with VAT (USt) and the USt-IdNr. on the document. Plus a VAT (USt) calculator. Everything runs in your browser and nothing is uploaded.