Foreign companies or non-resident traders supplying goods or services in Germany to local businesses or consumers may need to register their business for German VAT.
In Germany, there is a general tax of 19%.
A reduced tax of 7% applies to
Some foodstuffs, water supplies, medical equipment for the disabled, some domestic passenger transportation, some intra-community and international passenger transportation, books/e-books/audiobooks, newspapers and magazines, admission to cultural events, hotel accommodation, some agricultural inputs, certain admission to sporting events, social services, medical and dental care.
No tax is levied on intra-community and international transport.