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German VAT rates: the standard rate and the reduced rate
Nineteen or seven percent: the rule, the exception and the list

Module 121 min2569 wordsFree — no account

Nineteen or seven percent: the rule, the exception and the list

The lesson51
Worked case2
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 299 words · 5 min

Test yourself

Question 1 of 5

Question 1 of 5

A supply economically resembles a favoured supply but appears in no number of § 12(2). Which rate applies?

the reduced rate, because of the resemblancethe standard ratethe tax office decides at its discretion

Question 2 of 5

Question 2 of 5

What does the note „aus Position“ in the customs tariff column of Annex 2 mean?

the whole heading is favouredonly the part of the heading described in the second column is favouredthe heading is excluded from the reduced rate

Question 3 of 5

Question 3 of 5

At which rate is a bottle of mineral water packaged for the consumer sold?

7 percent as a foodstuff19 percent, because number 34 excludes bottled drinking water0 percent

Question 4 of 5

Question 4 of 5

A taxi carries a passenger 70 kilometres from the city to an airport in another municipality. Which rate applies?

7 percent for the first 50 kilometres, 19 percent for the rest7 percent for the whole ride19 percent for the whole ride

Question 5 of 5

Question 5 of 5

How is an e-book taxed that is also published as a printed book?

like the printed book, at the reduced rateat the standard rate, because it is an electronic servicenot at all

Back to the programme Module 2 — nextRestaurants, the time of supply and the wrong rate on the invoice

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.

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