Germany

VAT rate

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7% and 19%

Minimum amounts

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EUR 400 (quarterly claim)
EUR 50 (yearly claim)

EUR 1.000 (quarterly claim) for non-EU countries
EUR 500 (yearly claim) for non-EU countries

Germany does not refund the VAT on fuel expenses to non-EU businesses.

VAT can be reclaimed on:

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Business-related expenses.
Only if the invoice contains all required information.

All invoices must contain:

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- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate

Simplified invoices with a gross amount up to 250 EUR are accepted.

Special rules

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