Every German VAT term you will meet, in plain English, plus every UStVA Kennzahl (KZ) code decoded. We keep the German term (it is what the Finanzamt uses) and translate the explanation.
Last updated 13 June 2026 · Free to cite with a link
German value-added tax. The standard rate is 19% and the reduced rate is 7%. A foreign company making taxable supplies in Germany charges and remits Umsatzsteuer like any German business.
The periodic VAT return, filed monthly or quarterly via ELSTER. It reports output VAT, input VAT (Vorsteuer) and the net VAT due for the period.
The annual return that reconciles all periodic returns for the year. Filed by 31 July of the following year, or later if filed through a tax advisor.
The tax number issued by the Finanzamt at registration. Required to file VAT returns, and distinct from the USt-IdNr. Find your Finanzamt →
The German EU VAT identification number, formatted DE + nine digits. Used for intra-EU B2B trade and on invoices. Validate a VAT ID →
The German tax office. Foreign companies are routed to one of about two dozen centralised Finanzämter by country of company seat (UK to Hannover-Nord, US to Bonn-Innenstadt, etc.). Find yours →
The registration questionnaire submitted to the Finanzamt to register for VAT. It triggers issuance of the Steuernummer.
A standing one-month extension on each monthly return deadline, in exchange for a refundable special advance payment of 1/11 of the prior year's VAT liability.
The recipient, not the supplier, accounts for the VAT. Common in cross-border B2B services: the German business customer self-assesses the VAT on its own return.
The VAT a business pays on purchases, deductible from the output VAT it owes, so only the net difference is remitted.
VAT charged when goods enter Germany from outside the EU. Generally deductible as input VAT by a VAT-registered importer.
A purchase of goods from a VAT-registered business in another EU country, moved to Germany. The buyer self-assesses acquisition VAT and usually deducts it.
A recapitulative statement of intra-EU B2B supplies, reporting each customer's VAT ID and the value supplied. Filed separately from the VAT return.
Generally unavailable to foreign sellers storing stock in Germany, who must register from the first euro with no threshold.
Reports cross-border B2C distance sales across the EU in one quarterly return. Union OSS covers goods already in the EU; it does not replace a local registration triggered by stored stock. Do I need OSS? →
Germany's official electronic tax-filing system. All VAT returns must be submitted through ELSTER or compatible software such as DATEV.
An estimated tax bill the Finanzamt issues when returns are not filed. Deliberately high (often 2 to 5 times the real liability) and becomes binding if not objected to within one month. Got one? →
1% of the unpaid VAT per started month, on the amount rounded down to the nearest €50. Automatic on overdue tax.
A surcharge for filing late, up to 10% of the assessed tax, capped at €25,000.
0.15% per month (1.8% per year) since the 2022 reform, charged only after a 15-month grace period from the end of the tax year.
A reminder from the Finanzamt for overdue tax, usually a step before enforcement.
Enforcement of an unpaid tax debt, which can include account seizure or cross-border collection under EU mutual-assistance rules.
A formal notice from the Finanzamt stating the tax determined for a period.
A chain transaction between three VAT-registered businesses in three EU countries, with a simplification that avoids the middle party having to register in the destination country.
No term matches your search. Try the German spelling, or a KZ number below.
The numbered fields on the German VAT return. The most common ones for foreign sellers:
| KZ | What it reports |
|---|---|
| KZ 81 | Sales taxed at the 19% standard rate (net amount) |
| KZ 86 | Sales taxed at the 7% reduced rate (net amount) |
| KZ 35 / 36 | Sales at other tax rates (net amount / the tax) |
| KZ 21 | Tax-free intra-Community supplies of goods to EU businesses (with valid VAT ID) |
| KZ 41 | Tax-free intra-Community supplies, other cases |
| KZ 89 | Intra-Community acquisitions taxed at 19% (Erwerbsteuer base) |
| KZ 61 | Deductible input VAT on intra-Community acquisitions |
| KZ 66 | Deductible input VAT (Vorsteuer) from invoices received |
| KZ 62 | Deductible import VAT (Einfuhrumsatzsteuer) |
| KZ 47 | Reverse-charge VAT on services received under §13b |
| KZ 83 | The net VAT due (or refund) for the period, the bottom line |
Free to cite with a link: Vaytax, "German VAT Glossary for Foreign Sellers", https://vaytax.com/german-vat-glossary
German VAT registration and filings handled by a licensed German tax advisor. €1,199/year all-in, or €79/month if you already have a German VAT number.
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