Module 121 min2569 wordsFree — no account
Nineteen or seven percent: the rule, the exception and the list
Dated official sources, and the contents this module links to · 1 section
Official sources
- UStG § 12 Tax rates — paragraphs 1 and 2, numbers 1, 2, 7, 10, 11, 14 and 15 — verified on September 23, 2026
- UStG Annex 2 — list of goods subject to the reduced rate, numbers 2 to 55 — verified on September 23, 2026
- UStG § 10 Taxable amount — paragraph 1 — verified on September 23, 2026
- UStG § 14 Issuing invoices — paragraph 4 numbers 7 and 8 — verified on September 23, 2026
- UStG § 22 Record-keeping duties — paragraph 2 number 1 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate under § 12(1) UStG — 19 %
gesetze-im-internet.de · 2026 rules - Reduced rate under § 12(2) UStG — 7 %
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
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.