Calculate German VAT: net to gross and gross to net
19% standard rate
Applies to most goods and services in Germany.
Which VAT rate applies?
Gross amount
€119.00
Net €100.00 + €19.00 VAT
Text for invoice:
Enthaltene MwSt (19%): 19.00 EUR
(based on a net amount of €100.00)
Gross = Net * (1 + VAT/100)
Net = Gross / (1 + VAT/100)
VAT = Gross - Net
Example at 19%:
€100 net * 1.19 = €119.00
€119.00 gross / 1.19 = €100.00
Important note
These calculations are for non-binding information only and do not replace professional tax advice. All information without guarantee. Learn more
Our calculations are based on the following official sources (as of: July 2026):
Official tax tables and payroll calculation guidelines
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.
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.
| Item | Amount |
|---|---|
| Formula | Net × (1 + VAT rate/100) |
| Net | €100.00 |
| VAT rate | 19% |
| Factor | 1.19 |
| Gross | €119.00 |
| Item | Amount |
|---|---|
| Formula | Gross ÷ (1 + VAT rate/100) |
| Gross | €119.00 |
| VAT rate | 19% |
| Divisor | 1.19 |
| Net | €100.00 |
| Item | Amount |
|---|---|
| Formula | Gross - Net |
| Gross | €119.00 |
| Net | − €100.00 |
| VAT amount | €19.00 |
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).
In the B2B sector and for cross-border transactions there are special rules:
| Item | Amount |
|---|---|
| Net | €100.00 |
| VAT (19%) | + €19.00 |
| Gross | €119.00 |
| Item | Amount |
|---|---|
| Net | €500.00 |
| VAT (19%) | + €95.00 |
| Gross | €595.00 |
| Item | Amount |
|---|---|
| Net | €1,000.00 |
| VAT (19%) | + €190.00 |
| Gross | €1,190.00 |
| Item | Amount |
|---|---|
| Net | €10,000.00 |
| VAT (19%) | + €1,900.00 |
| Gross | €11,900.00 |
Note: These calculations are for illustration purposes and do not replace professional tax advice. For complex tax questions, please consult a tax advisor.
Everything important at a glance
For business
Integrate our GDPR-compliant calculators as a widget or use our API. Perfect for HR portals, career pages and financial applications.
Receive an individual quote from HEADON.pro
