diff --git a/migrations/000.220.sql b/migrations/000.220.sql
new file mode 100644
index 0000000..38ae501
--- /dev/null
+++ b/migrations/000.220.sql
@@ -0,0 +1,3 @@
+-- P5-5491 update VAT in germany
+
+UPDATE "i18n-territories" SET vat = 1.16 WHERE iso2char = 'DE';