Taxes
Reduced Tax Rate 7%: When Does It Apply?
Not everything is taxed at 19%. Learn when 7% applies.
Markus Wagner
·
·11 min read read
In Germany there are two VAT rates: 19% and 7%.
When Does 7% Apply?
Food
- Basic foods
- Drinking water
- Dairy products
Books and Media
- Printed books
- E-books (since 2020)
- Newspapers and magazines
Culture
- Concert tickets
- Theater admission
- Museum visits
Accommodation
- Pure hotel accommodation (without breakfast)
Passenger Transport
- Local transport under 50 km
Relevant for Freelancers
| Service | Tax Rate |
|---|---|
| Article for magazine | 7% |
| Blog post for company | 19% |
| Write e-book | 7% |
| Logo design | 19% |
| Design book cover | 7% |
Important
When in doubt, charge 19%. Incorrectly applied 7% leads to additional payments.
Correct tax rate on invoice? With Clever Invoice you simply select the appropriate rate.
Frequently asked questions
Can I always charge 7% as a copywriter?
No. Only for copyrighted contributions for newspapers, magazines, or books. Advertising copy: 19%.
Does 7% apply to all e-books?
Yes, since 2020. But software or apps still have 19%.