Germany
Vat Registration Threshold Domestic Businesses No specific threshold; small businesses may be exempt if turnover was ≤ €25,000 in the previous year and expected to be ≤ €100,000 in the current year.
Vat Registration Threshold Non Eu Sellers No threshold; immediate registration required.
Standard Vat Rate 19%
Reduced Vat Rates 7%
Distance Selling Threshold Pre July 2021 € 100.000
Post July 2021 Oss Rules OSS applicable; €10,000 EU-wide threshold.
Exemptions And Special Schemes Small business exemption as noted.
Compliance Requirements Monthly or quarterly VAT returns.