Germany has the largest economy in the EU and is a major trading partner for businesses across Europe. Understanding German VAT — Mehrwertsteuer (MwSt) — is essential for anyone buying from or selling to German companies.
German VAT numbers used for intra-community trade follow the format DE followed by exactly 9 digits, with no spaces or separators. Example: DE123456789.
Note that Germany also uses a separate domestic tax number (Steuernummer) which has a different format and is not the same as the VAT identification number (Umsatzsteuer-Identifikationsnummer, USt-IdNr). For cross-border trade and VIES verification, always use the USt-IdNr beginning with DE.
Germany applies two main VAT rates. The standard rate of 19% applies to most goods and services. The reduced rate of 7% applies to foodstuffs (excluding alcohol), books and newspapers, agricultural products, passenger transport, and accommodation services. Germany does not apply a super-reduced rate or zero rate to domestic supplies.
Germany is notable for having no VAT registration threshold for domestic businesses — any business making taxable supplies in Germany must register from the first euro. However, a small business exemption (Kleinunternehmerregelung) applies to businesses with turnover below €22,000, allowing them to opt out of charging VAT. Foreign businesses without a German establishment but making taxable supplies there must register with the Bundeszentralamt für Steuern (BZSt).
The German VIES database has historically been one of the less reliable in the EU, with periods of downtime and delayed updates. If a VIES check on a German number returns a temporary error rather than a definitive valid or invalid result, retry at a different time rather than assuming invalidity. VAT-Scan displays the exact VIES response so you can distinguish between a definitive invalid result and a temporary database issue.
Use VAT-Scan's free tool to check any German VAT number against the official VIES database instantly. Enter the number including the DE prefix, or select DE from the country dropdown.
Check a German VAT number →