VAT (Umsatzsteuer) codes explained
Which code to use on each line, and where it ends up.
Every invoice, bill and credit note line has a VAT (Umsatzsteuer) code. The code decides how much VAT (Umsatzsteuer) is charged and where the line goes on your VAT return (UStVA).
| Code | Name | Use it for |
|---|---|---|
| UST19 | Umsatzsteuer 19% | Most goods and services |
| UST7 | Umsatzsteuer 7% | Food, books, public transport |
| UST0 | 0% | Exports, intra-EU supplies |
| BEFREIT | Exempt | Medical, financial, rental of residential property |
| REVERSE_CHARGE | Reverse charge (§13b) | Construction services, services from abroad |
Was this article helpful?