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Umsatzsteuer: ermäßigter Steuersatz (reduced VAT rate)

7 %

2026 · verified 2026-10-31 against the official source

(2) Die Steuer ermäßigt sich auf sieben Prozent für die folgenden Umsätze:
key
de/vat/reduced-rate
value
7 %
period
2026
effective
— to date
source
https://www.gesetze-im-internet.de/ustg_1980/__12.html
verified
2026-10-31 — fresh (6 days ago; next check by 2026-12-15)
next expected change
none named (irregular: changed by statute or order on no fixed date)
source checked
2026-11-02 (the newest day the automated check fetched the source page)
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
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/de/vat/reduced-rate?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/de/vat/reduced-rate

{
  "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"
  }
}