The VAT payable is determined by applying the applicable VAT rate to the tax base according to § 10 UStG. The VAT Act distinguishes between a total of three tax rates; the regular, reduced and, since 2023, an additional 0 % reduced rate for certain transactions. Let’s look at the main sales tax rates and the calculation of the tax once!
- the reduced rate of 7% (§ 12 paragraph 2 UStG) and
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.