MwSt Alemanha 19%

German VAT (MwSt) 19%: rules and examples

Germans call VAT MwSt (Mehrwertsteuer), or USt (Umsatzsteuer) in tax law. The standard rate sits at 19%. A reduced 7% rate covers essentials like food, books, newspapers and public transport. The math is short: gross = net · 1.19 and net = gross / 1.19. So a net price of €100 turns into €119, and the €19 difference goes to the German Treasury (Finanzamt). The rate comes from the EU Common VAT Directive (2006/112/EC).

Practical applications

Brazilian e-commerce sellers shipping to Germany have to tack 19% MwSt onto the listed price on B2C orders (the IOSS scheme handles parcels below €150). German importers, for their part, need the net value to line it up against Brazilian FOB quotes. On intra-EU B2B invoices the reverse charge kicks in: the German buyer self-assesses MwSt, the Brazilian invoice leaves without VAT, and all it needs is the buyer's USt-IdNr (VAT-ID).

FAQ

What is the difference between MwSt and USt? Both names point to the same tax. Mehrwertsteuer is what you see on receipts in daily life; Umsatzsteuer is the formal legal term that shows up on invoices and in the accounts.

When does the 7% rate apply? It covers basic food (restaurant meals aside), books, newspapers, magazines, cultural events, public transport tickets and a handful of agricultural products. Restaurant food went back up to 19% in 2024.

Can a tourist recover MwSt? Yes. If you live outside the EU, ask the store for a tax-free form, have customs stamp it when you leave, and you get the 19% back, less the operator's fee.