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.
Further information
Responsible for the content
Federal Ministry of Finance
Last update or date of publication
09.01.2023