VAT: rules, rates and exemptions, registration, payments, refunds

When you set up a business in Germany, you must comply with certain rules and requirements. This section provides information on your rights and obligations, in particular relating to VAT.

Value added tax (VAT)

Sales tax, which is also referred to as value added tax in an international context, is essentially managed by the financial authorities of the federal states.

Specific tasks are performed by the Federal Central Tax Office.

Further information can be found on the websites of the Federal Ministry of Finance and the Federal Central Tax Office, and the portals of the federal states.

Federal Ministry of Finance

Bundeszentralamt für Steuern

This Assistance Service supports you in exercising your rights and fulfilling your duties in the European internal market.

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