VAT rate

Applies to most goods and services in Germany.

€
€
Special cases (B2B)Small business, reverse charge, EU supply

Gross amount

€119.00

€119.00

€100.00 net + €19.00 VAT (19%) = €119.00 gross.

  • Net amount€100.0084%
  • VAT (19%)€19.0016%
Net amount
€100.00
VAT (19%)
+ €19.00
Gross amount
€119.00

Text for invoice:

plus 19% VAT: €19.00

Notes

  • As a business, you can claim the input tax paid in your VAT return.

Gross price by rate (net €100.00)

At 19% VAT
€119.00
At 7% VAT
€107.00

Example amounts at 19% VAT

Net amount €10.00
Gross amount €11.90
Net amount €50.00
Gross amount €59.50
Net amount €100.00
Gross amount €119.00
Net amount €500.00
Gross amount €595.00
Net amount €1,000.00
Gross amount €1,190.00
Net amount €5,000.00
Gross amount €5,950.00
How this was calculated
Gross = net × (1 + VAT / 100)
Net = gross ÷ (1 + VAT / 100)
VAT = gross − net
  • 19%: Electronics, clothing, services
  • 7%: Food, books & magazines, public transport
  • 0%: Exports (outside EU), intra-community supplies, certain financial services

Basis: tax rates under § 12 UStG (19% or 7%), small business § 19 UStG, reverse charge § 13b UStG, intra-community supply § 4 No. 1b UStG.

Invoice with 7% and 19%

Several items with different VAT rates – for example food and drinks, or labour and material. The totals per rate are split as they must appear on the invoice.

The amounts are …

  • €

    Rate

  • €

    Rate

Net at 19%
€100.00
VAT 19%
+ €19.00
Net at 7%
€50.00
VAT 7%
+ €3.50
Total net
€150.00
Total VAT
€22.50
Total gross
€172.50

Basis: § 12 UStG (VAT rates), § 14 (4) sentence 1 no. 8 UStG (net amount and tax per rate on the invoice). Tax per rate rounded from the total.

VAT Calculator by Rechnerzentrale(opens in a new tab)2026 values