02.23.23
VAT rate revisions
The ongoing inflation crisis has a direct correlation with the VAT rates that countries deploy.
Germany has introduced the following VAT rate revisions:
- Temporary VAT reduction to 7% on energy supplies- specifically gas supplies, as well as supplies of heat via a heating network, effective 1 October 2022 to 31 March 2024
- Restaurant and catering services were subject to a reduced rate since the start of the Covid pandemic. The reduced rate of 7% has now been extended until 31 December 2023
- Subject to certain conditions, certain photovoltaic systems and their main components will be zero-rated from January 2023.
Such policies serve to illustrate how societal issues and seismic events, such as inflation and the Covid pandemic, dictate VAT rates both in Europe and globally.
Germany is a compliant territory for Tungsten Network and our e-invoicing solution supports all valid VAT rates in the country.
Browse Germany updates
Bavaria proposal to abolish VAT on all food
- Informations sur le taux de TVA/G(S)ST
‘Growth Opportunity Act’, including e-invoicing delay
- Informations sur le mandat fiscal
Legislative amendments to accommodate e-invoicing
- Informations sur le mandat fiscal
European Union Council derogation approval
- Informations sur le mandat fiscal
Germany – EU derogation to mandate B2B e-invoicing
- Informations sur le mandat fiscal
European E-Invoicing Service Providers Association (EESPA) position on German mandate
- Informations sur le mandat fiscal
Introduction of the Einwegkunststofffondsgesetz (plastic tax)
- Autres taxes applicables
B2B e-invoicing discussion paper
- Informations sur le mandat fiscal
Discussion paper for B2B e-invoicing
- Informations sur le mandat fiscal
Single-use plastic levy
- Autres taxes applicables
Exemption for supplies for victims of Turkey and Syria earthquake
- Informations sur le taux de TVA/G(S)ST
VAT rate revisions
- Informations sur le taux de TVA/G(S)ST
Tour operator VAT delayed
- Informations sur le taux de TVA/G(S)ST
Formal derogation request to mandate e-invoicing
- Informations sur le mandat fiscal
Obligation to report income on digital platforms
- Mises à jour des pays
Extension of VAT reduction for hospitality services
- Informations sur le taux de TVA/G(S)ST
Factur-X – updated version
- Mises à jour des pays
B2G E-invoicing in German Federal States – update
- Informations sur le mandat fiscal
New Government coalition plans to introduce continuous transactions controls (CTC)
- Informations sur le mandat fiscal
Taux de TVA en Allemagne : réductions temporaires de la TVA désormais annulées
- Informations sur le taux de TVA/G(S)ST