VAT on vending machine sales

Vending machine operators must pay VAT on their sales. The tax rate depends on which product is sold.

Function and area of use

In Germany, the reduced rate of 7 percent often applies to food, and the standard rate of 19 percent to many drinks, tobacco products and non-food items. Classifying individual products is complex in detail, so you should go through your range with a tax adviser.

The selling prices at the vending machine are gross prices. Telemetry or cash data provide revenue per product and make it easier to allocate it to the tax rates in your accounts.

Advantages

• Legally compliant pricing
• Proper bookkeeping
• Fewer queries during tax audits

Frequently asked questions

How do I separate the tax rates when a vending machine sells different products?

Each product is recorded with its tax rate. The vending machine’s sales data can be used to evaluate revenue per product and assign it to the tax rates. Your tax adviser sets this up once.

Related terms

• Taxes & accounting (vending)
• DEX interface
• Trade registration for vending machines
• Vending machine depreciation

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