VAT Calculator
Calculate German VAT: net to gross and gross to net
As of September 2026Basis: §§ 12, 19 UStG (VAT Act)Calculated in your browser – your inputs are not transmitted and are kept on this device only if you choose
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
RZ-26 · headon.pro
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
- 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: everything about German VAT
Quick and easy calculation of net and gross amounts
With our free VAT calculator you can quickly and easily calculate net and gross amounts. The calculator supports all German VAT rates and special cases such as reverse charge or the small business regulation.
What is VAT (Value Added Tax)?
Value added tax (VAT), also known in Germany as Umsatzsteuer (USt), is an indirect tax on the consumption of goods and services. It is levied at every stage of the value chain but ultimately borne by the end consumer.
Key aspects of VAT
- 1For consumersVAT is included in the final price
- 2For businessesVAT is passed through (input tax deduction)
- 3For the stateVAT is one of the most important sources of revenue
VAT rates in Germany 2026
- Standard rate
- Electronics, clothing, furniture, services
- Reduced rate
- Food, books, newspapers, hotels
- Tax-exempt
- Exports, intra-community supplies
Formulas for VAT calculation
- Formula
- Net × (1 + VAT rate/100)
- Net
- €100.00
- VAT rate
- 19%
- Factor
- 1.19
- Gross
- €119.00
- Formula
- Gross ÷ (1 + VAT rate/100)
- Gross
- €119.00
- VAT rate
- 19%
- Divisor
- 1.19
- Net
- €100.00
- Formula
- Gross - Net
- Gross
- €119.00
- Net
- − €100.00
- VAT amount
- €19.00
The reduced VAT rate (7%)
The reduced rate of 7% applies to goods and services for basic needs as well as cultural goods. The complete list is defined in §12 (2) of the German VAT Act (UStG).
Areas of application of the reduced rate
- 1FoodBasic foodstuffs as well as meals consumed on the premises in restaurants (permanent since 01.01.2026, drinks remain at 19%)
- 2Books & pressPrinted and digital books, newspapers, magazines
- 3Passenger transportBuses, trains (local transport)
- 4AccommodationHotel stays (without breakfast)
- 5CultureAdmission tickets for theatre, cinema, museums
- 6AgricultureCertain agricultural products
Special cases: reverse charge and intra-community supplies
In the B2B sector and for cross-border transactions there are special rules:
Important special rules
- Reverse charge
- Under reverse charge, not the supplier but the recipient of the service owes the VAT. Applies e.g. to construction services, building cleaning or services from other EU countries.
- Intra-community supply
- Supplies to businesses in other EU countries are tax-exempt if certain evidence is provided (VAT ID, proof of arrival).
- Small business regulation
- Small businesses with turnover under €25,000 (2026) can be exempt from VAT. They do not show VAT but also cannot deduct input tax.
Example calculations
- Net
- €100.00
- VAT (19%)
- + €19.00
- Gross
- €119.00
- Net
- €500.00
- VAT (19%)
- + €95.00
- Gross
- €595.00
- Net
- €1,000.00
- VAT (19%)
- + €190.00
- Gross
- €1,190.00
- Net
- €10,000.00
- VAT (19%)
- + €1,900.00
- Gross
- €11,900.00
VAT rates across Europe
- Germany
- Standard: 19% | Reduced: 7%
- Austria
- Standard: 20% | Reduced: 10% / 13%
- France
- Standard: 20% | Reduced: 5.5% / 10%
- Netherlands
- Standard: 21% | Reduced: 9%
- Switzerland
- Standard: 8.1% | Reduced: 2.6%
- Hungary
- Standard: 27% (highest in the EU)
Note: These calculations are for illustration purposes and do not replace professional tax advice. For complex tax questions, please consult a tax advisor.
Frequently asked questions about VAT
Everything important at a glance
When do I have to show VAT on invoices?
Unless you qualify as a small business, you must show VAT on all invoices to end customers and businesses.
What's the difference between VAT and Umsatzsteuer (USt)?
VAT (value added tax) and Umsatzsteuer (USt) refer to the same tax in Germany. Umsatzsteuer is the official legal term.
Can I deduct input tax as a private individual?
No, input tax deduction is reserved for businesses only. Private individuals pay the full VAT with no option to deduct it.
Is the VAT rate the same across all of Europe?
No, every EU country has its own rates. The minimum rate is 15%. Highest rates: Hungary (27%), lowest: Luxembourg (17%).