The German Federal Ministry of Finance has clarified the procedures for German VAT rates on a single supply where there are different VAT rates applicable. Where a supplier is offering for a single price goods with multiple VAT rates attached, the company must take the most appropriate calculation methodology to apportion the cost to the VAT rates for calculating the total VAT charge. German VAT is applicable at 19% (having risen from 16% in 2007).  There is also a reduced VAT rate of 7% on: foodstuffs; medical supplies; public transport; books; newspapers; hotels; admission to cultural or sporting events; and dental care.