{
 "protocol": "verified-facts/0.3",
 "key": "de/vat/reduced-rate",
 "aliases": [
  "de/umsatzsteuer/ermaessigter-steuersatz"
 ],
 "label": "Umsatzsteuer: ermäßigter Steuersatz (reduced VAT rate)",
 "value": 7,
 "unit": "%",
 "period": "2026",
 "effectiveFrom": null,
 "effectiveTo": null,
 "source": "https://www.gesetze-im-internet.de/ustg_1980/__12.html",
 "quote": "(2) Die Steuer ermäßigt sich auf sieben Prozent für die folgenden Umsätze:",
 "verifiedDate": "2026-10-31",
 "nextScheduledRefresh": "2026-12-15",
 "changeCadence": "irregular",
 "nextExpectedChange": null,
 "sourceCheckedAt": "2026-11-02",
 "status": "fresh",
 "ageDays": 6,
 "maxAgeDays": null,
 "scope": "The two VAT rates of § 12 UStG: the allgemeiner Steuersatz on every taxable supply (Abs. 1) and the ermäßigter Steuersatz on the supplies listed in Abs. 2 Nr. 1–15 (Anlage 2 goods, restaurant and catering services excluding drinks, and the other numbered supplies). Which supplies qualify, the 0 % rate of Abs. 3 (Solarmodule/Photovoltaikanlagen) and the § 24 Durchschnittssätze are not served.",
 "hash": "sha256:b2932e81021e7cf9250478959388f8a41aca71c0dfa3cd195e7c0ef2e5bdd751",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..to6roIeC1vWDfcBBGTzrVvXYz6pY7odCfXXA_o1SBvVYoe0Hf03KqRwCrmxoMkI8jkToIcDtqHTjiTlVsLnpAw",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/facts/de/vat/reduced-rate",
  "text": "databutler.dev, verified 2026-10-31 against https://www.gesetze-im-internet.de/ustg_1980/__12.html"
 }
}