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Commentary

Taxation of small businesses (Germany)


19 Germany

General (Germany)

German VAT applies at the standard rate of 19% to any supply of goods or services made in Germany other than:

  1. Ìý

    •ÌýÌýÌýÌý exempt supplies (see 19.39);

  2. Ìý

    •ÌýÌýÌýÌý exempt with recovery (zero-rated) supplies (see 19.42);

  3. Ìý

    •ÌýÌýÌýÌý reduced-rated supplies (see 19.43);

  4. Ìý

    •ÌýÌýÌýÌý supplies by non-taxable persons (see 19.44); and

  5. Ìý

    •ÌýÌýÌýÌý supplies not made by way of business (see 19.45).

Supplies

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