The codes your System accepts are always available through the API: GET /systems/{system_id} returns them in content.vat_exemptions and content.vat_rates, each with a short description and its legal basis.
This article lists the VAT treatments available in Germany when using E-INVOICE DE for sending e-invoices.
VAT_RATE
|
| Typical use cases |
|---|---|---|
| 19% | Default rate for every taxable supply without a reduced rate (§ 12 Abs. 1 UStG) |
| 7% | Goods listed in Anlage 2 UStG and the listed services (§ 12 Abs. 2 UStG) |
| 0% | Supply and installation of PV systems, incl. storage, on or near residential buildings (§ 12 Abs. 3 UStG) |
| 7.8% | Flat-rate scheme for farmers, agricultural products (§ 24 Abs. 1 Nr. 3 UStG) |
| 5.5% | Flat-rate scheme, forestry products (§ 24 Abs. 1 Nr. 1 UStG) |
| 16% | Historic: only for corrections of supplies made 1 Jul – 31 Dec 2020 |
| 5% | Historic: supplies made 1 Jul – 31 Dec 2020 |
Note: vat.code and vat.percentage must match. A request with a code and a percentage that don't belong together fails.
VAT_EXEMPTION
| Description |
|---|---|
| The seller is a small business (§ 19 UStG) |
| Goods go to a business in another EU country (§ 4 Nr. 1b, § 6a UStG) |
| Goods leave the EU (§ 4 Nr. 1a, § 6 UStG) |
| Rent for land or buildings (§ 4 Nr. 12 UStG) |
| Financial or insurance services (§ 4 Nr. 8, 10, 11 UStG) |
| Medical treatment by doctors and health professions (§ 4 Nr. 14 Buchst. a UStG) |
| Education and training by schools and institutions (§ 4 Nr. 21 Buchst. a/b, § 4 Nr. 22 Buchst. a UStG) |
| Used goods sold under the margin scheme (§ 25a UStG, § 14a Abs. 6 UStG) |
| Costs passed on in the customer's name, durchlaufende Posten (§ 10 Abs. 1 UStG) |
| Services linked to an export or transit of goods, mainly transport (§ 4 Nr. 3 Buchst. a UStG) |
| Services linked to an import, where the cost is part of the import VAT base (§ 4 Nr. 3 Buchst. a UStG) |
| Supplies for sea shipping or international aviation (§ 4 Nr. 2, § 8 UStG) |
| Brokerage of exempt cross-border supplies: export, transport, supplies in third countries (§ 4 Nr. 5 UStG) |
| Works of art under the margin scheme (§ 25a UStG, § 14a Abs. 6 UStG) |
| Collectors' items and antiques under the margin scheme (§ 25a UStG, § 14a Abs. 6 UStG) |
| Travel services under the margin scheme for travel agents, bought-in services in the EU (§ 25 Abs. 1 UStG, § 14a Abs. 6 UStG) |
| Travel services whose bought-in services are performed outside the EU (§ 25 Abs. 2 UStG) |
| Supplies to NATO forces, diplomatic missions, international bodies or EU armed forces in another EU country (§ 4 Nr. 7 UStG) |
| Supplies to NATO forces stationed in Germany via their official procurement office (Art. 67 Abs. 3 ZA-NTS) |
| Sale of land or buildings without opting for VAT (§ 4 Nr. 9 Buchst. a UStG) |
| Hospital and closely related medical care by approved facilities (§ 4 Nr. 14 Buchst. b UStG) |
| Universal postal services, not individually negotiated rates (§ 4 Nr. 11b UStG) |
| Care, welfare and social security services (§ 4 Nr. 15, 15a–c, 16, 18 UStG) |
| Childcare and youth welfare, including related meals and accommodation (§ 4 Nr. 23, 25 UStG) |
| School or university lessons by private tutors (§ 4 Nr. 21 Buchst. c UStG) |
| Sports events and courses by non-profit bodies, paid as participant fees (§ 4 Nr. 22 Buchst. b UStG) |
| Cultural services by public or state-certified institutions (§ 4 Nr. 20 UStG) |
| Cost-sharing groups charging members at exact cost (§ 4 Nr. 29 UStG) |
| Supply of human organs, blood or breast milk (§ 4 Nr. 17 Buchst. a UStG) |
| Patient transport in specially equipped vehicles (§ 4 Nr. 17 Buchst. b UStG) |
| Any other exemption under § 4 UStG. The reason must name the paragraph |
| A real supply whose place of supply is outside Germany, nicht im Inland steuerbar (§ 3a, § 3 Abs. 7 UStG) |
| No supply for VAT purposes at all, nicht steuerbar (§ 3 Abs. 15, § 1 Abs. 1a UStG) |
NOT_SUBJECT can't be sent as an e-invoice yet.
Note: vat.reason is optional. If you don't send it, a standard exemption text for the code is included in the e-invoice; if you send it, your text is used instead (up to 128 characters).
Exception: CAUSE_31 always requires a vat.reason that names the paragraph of § 4 UStG.
Which VAT treatment applies to a supply is a tax decision. If in doubt, check with your tax advisor.