databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Umsatzsteuer: allgemeiner Steuersatz (standard VAT rate)

19 %

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

(1) Die Steuer beträgt für jeden steuerpflichtigen Umsatz 19 Prozent der Bemessungsgrundlage (§§ 10, 11, 25 Abs. 3 und § 25a Abs. 3 und 4).
key
de/vat/standard-rate
value
19 %
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
sha256:4d0aff867c88d4d836f375a744e46d46444d8a755e2c6e4e7e103d4c762ff65b
signature
EdDSA, key db-2026-10 — keys

As JSON

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

{
  "protocol": "verified-facts/0.3",
  "key": "de/vat/standard-rate",
  "aliases": [
    "de/umsatzsteuer/regelsteuersatz"
  ],
  "label": "Umsatzsteuer: allgemeiner Steuersatz (standard VAT rate)",
  "value": 19,
  "unit": "%",
  "period": "2026",
  "effectiveFrom": null,
  "effectiveTo": null,
  "source": "https://www.gesetze-im-internet.de/ustg_1980/__12.html",
  "quote": "(1) Die Steuer beträgt für jeden steuerpflichtigen Umsatz 19 Prozent der Bemessungsgrundlage (§§ 10, 11, 25 Abs. 3 und § 25a Abs. 3 und 4).",
  "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": "sha256:4d0aff867c88d4d836f375a744e46d46444d8a755e2c6e4e7e103d4c762ff65b",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..nUMq-mYh5QCo1N92TvlY8bZMJv3F5Bhb7-NYSZXPqc9mGCRQ3EZ89FYp4gZm7bBgWDj4kcZu22XIDagJ4IOtDw",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/de/vat/standard-rate",
    "text": "databutler.dev, verified 2026-10-31 against https://www.gesetze-im-internet.de/ustg_1980/__12.html"
  }
}