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

Information about Rights & Duties

VAT: information on the general rules, rates and exemptions, registering for and paying VAT, obtaining a refund

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.

Responsible for the content
Federal Ministry of Finance

Last update or date of publication