Steuer-Glossar

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Vehicle taxKraftfahrzeugsteuer
Value added tax (VAT)Mehrwertsteuer

The terms VAT and sales tax are used as synonyms in Germany. In fact, sales tax is levied in the form of VAT: Companies ...

·         charge VAT to their customers.

·         deduct their input tax from the collected VAT and

·         transfer the difference (= payload) to the tax office.

As a result, in each part of the value chain only the added value is taxed. Finally, VAT is paid by consumers.

Value added taxUmsatzsteuer

Companies charge sales tax on the net value of their goods and services. There are three VAT rates in Germany:

·         The standard VAT rate is 19%.

·         The reduced VAT rate is 7% (e. g. food, books and some medical devices).

·         The VAT rate of 0% applies to tax-free deliveries and services such as exports or medical and nursing services.

Companies may deduct the input tax from their sales tax receipts. Thereby the added value generated in the company is taxed. As a result, VAT is paid only by consumers.
VAT identification number (VAT ID)Umsatzsteuer Identifikationsnummer (USt-ID)

VAT registered companies must submit preliminary VAT returns by the 10th day of the following month:

·         monthly (previous years VAT payload > 7,500 Euros)

·         quarterly (previous years VAT payload > 1,000 euros)

Input tax (= VAT paid) may be deducted from the VAT collected. The remaining payload must be transferred to the tax office without being requested.
VAT advance return, VAT Pre-DeclarationUmsatzsteuervoranmeldung
Variable costsVariable Kosten