German VAT rates: the standard rate and the reduced rate
19 percent as the rule, 7 percent only for the supplies that § 12(2) UStG lists exhaustively: how Annex 2 is built and what it excludes among foods and drinks, books and e-books, passenger transport up to 50 kilometres, culture and accommodation. The second module covers food in restaurants at 7 percent since 1 January 2026, drinks still at 19 percent, hotel breakfast, the rate fixed by the day of supply even for prepayments, and the consequences of a wrong VAT amount on the invoice under § 14c UStG.
Intermediate2 modules43 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Filing and paying German VAT· Step 1 of 10· Next step: Using the German small business VAT rule
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Name the standard rate and the reduced rate of § 12 UStG and apply them to the correct taxable amount
- Read how Annex 2 is built: serial number, description of goods and customs tariff column
- Spot the express exclusions of Annex 2 for foods and drinks
- Place the main numbers of § 12(2) outside Annex 2: electronic books, passenger transport, culture and accommodation
- Keep supplies at different rates apart on the invoice and in the records
- Apply the reduced rate for restaurant and catering services since 2026 and separate drinks from it
- Recognise which accommodation services fall outside the reduction for the letting
- Determine the rate by the time of supply, including for prepayments made before a change
- Distinguish the consequences of showing too much and too little tax on the invoice
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountNineteen or seven percent: the rule, the exception and the listWhat you will be able to do
- Name the standard rate and the reduced rate of § 12 UStG and apply them to the correct taxable amount
- Read how Annex 2 is built: serial number, description of goods and customs tariff column
- Spot the express exclusions of Annex 2 for foods and drinks
- Place the main numbers of § 12(2) outside Annex 2: electronic books, passenger transport, culture and accommodation
- Keep supplies at different rates apart on the invoice and in the records
- Module 222 minIncluded in the full courseRestaurants, the time of supply and the wrong rate on the invoiceWhat you will be able to do
- Apply the reduced rate for restaurant and catering services since 2026 and separate drinks from it
- Recognise which accommodation services fall outside the reduction for the letting
- Determine the rate by the time of supply, including for prepayments made before a change
- Distinguish the consequences of showing too much and too little tax on the invoice
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (6)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (6)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Run the numbers
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Step-by-step guides to the official forms cited in this course.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.