Germany VAT rates
| Rate | Applies to |
|---|---|
| 19% | Standard rate: most goods and services |
| 7% | Food, books, public transport, restaurant food (from 1 January 2026) |
Restaurant food has been 7% since 1 January 2026. Most drinks stay at 19%.
Adding Germany VAT
€100.00 before VAT is €119.00 including 19% VAT. To take 19% VAT out of a price, divide it by 1.19. The VAT fraction is 19/119.
That is 1 percentage points lower than the UK standard rate of 20%.
Selling to Germany from the UK
Goods you export from Great Britain to a business in Germany are zero rated for UK VAT. Your customer pays 19% import VAT when the goods arrive, unless you agree to sell delivered duty paid. For goods sent to consumers in parcels worth up to €150, you can collect Germany VAT at the checkout through the EU's Import One Stop Shop (IOSS), and since 1 July 2026 a flat €3 customs duty applies per item.
Services you sell to Germany businesses are usually outside the scope of UK VAT, and your customer accounts for 19% VAT under the reverse charge. Digital services sold to consumers in Germany carry Germany VAT from the first euro, normally declared through the non-Union OSS. The EU VAT guide for UK businesses covers each case.
Reduced rate categories are a summary. Confirm the rate for a specific product in the European Commission's Taxes in Europe Database.