Germany Changes in input VAT refund procedure from 1 January 2020 (VAT on fuel incurred by non-EU businesses) 04 June 2020116 views1 min read Source: awb-international.de Refund Postponement of due date of import sales tax Standard VAT rate reduced from 19 to 16 percent and reduced tax rate will drop from 7 to 5 percent between July 1 and Dec 31, 2020