Germany
VAT rate revisions
The ongoing inflation crisis has a direct correlation with the VAT rates that countries deploy.
Germany has introduced the following VAT rate revisions:
- Temporary VAT reduction to 7% on energy supplies- specifically gas supplies, as well as supplies of heat via a heating network, effective 1 October 2022 to 31 March 2024
- Restaurant and catering services were subject to a reduced rate since the start of the Covid pandemic. The reduced rate of 7% has now been extended until 31 December 2023
- Subject to certain conditions, certain photovoltaic systems and their main components will be zero-rated from January 2023.