Tax services - VAT services

VAT is an important topic that requires specific know-how

Accountants Germany - VAT Services
Accountants Germany - VAT Services

In your area activity VAT can be a complex issue, for example place of supply of services rules, and it is important to ensure that not only are you compliant with the rules and regulations but also maximising any VAT benefits and minimise any potential exposure. We would be more that happy to invest some time with you in order to identify any possible issues or opportunities that may exist and agree the way forward from there.


VAT applies only to an entrepreneur, ie persons or companies that perform commercially on an independent basis. In general, all types of services, ie deliveries of goods ( "deliveries") and services ( "other services") need to be recorded. The legal form of the business - i.e. partnership or corporations such as GmbH - has no impact on the tax rate and the VAT processes.


The general VAT rate currently stands at 19% and for certain services a reduced rate 7% is applied.


The reduced rate applies to e.g.

  • Entrance to theaters, museums, concerts, swimming pools
  • Delivery of many foods
  • Delivery of books and magazines
  • Transfer of copyright
  • Services of associations in the purpose of operation (not economic operation)
  • Passenger transport by taxi (only certain local areas) and scheduled service
  • Hotel accommodation (excluding ancillary services)

Some deliveries or services are tax-free, usually under specific conditions. Important examples are

  • Goods deliveries: export to the EU and abroad
  • Sales of cash, receivables, securities
  • Revenues which already fall under the real estate tax
  • Renting of land (if not only at short notice, optional)
  • Medical services
  • Tuition fees for schools and self-employed teachers

An entrepreneur (individual or company) liable for VAT has to calculate the VAT due himself and pay it on time to the tax office.


Our tax advisers are based in Munich/Germany. If you have any questions please feel free to send a message:

Questions or inquiries?