19% · 7% · 0%
German VAT calculator
Work out German VAT (Mehrwertsteuer) from net to gross and from gross to net, at 19%, 7% or 0%. The result appears as you type.
Result
- Net
- 0.00 EUR
- VAT (19%)
- 0.00 EUR
- Gross
- 0.00 EUR
German VAT rates
- 19%: the standard rate for most goods and services.
- 7%: the reduced rate, among others for most food, books and newspapers, local public transport and hotel stays (section 12(2) UStG with annex 2).
- 0%: exempt supplies under section 4 UStG, such as certain medical treatments, insurance and financial services.
Formulas
Net to gross: gross = net × (1 + rate)
Gross to net: net = gross ÷ (1 + rate)
VAT in a gross amount: gross × 19/119 at 19%, gross × 7/107 at 7%.
Examples
| Gross | Net (19%) | VAT (19%) | Net (7%) | VAT (7%) |
|---|---|---|---|---|
| 10.00 EUR | 8.40 EUR | 1.60 EUR | 9.35 EUR | 0.65 EUR |
| 50.00 EUR | 42.02 EUR | 7.98 EUR | 46.73 EUR | 3.27 EUR |
| 100.00 EUR | 84.03 EUR | 15.97 EUR | 93.46 EUR | 6.54 EUR |
| 500.00 EUR | 420.17 EUR | 79.83 EUR | 467.29 EUR | 32.71 EUR |
| 1,000.00 EUR | 840.34 EUR | 159.66 EUR | 934.58 EUR | 65.42 EUR |
What a German invoice has to show
An invoice over EUR 250 gross must show the net amount, the VAT rate and the VAT amount separately (section 14(4) UStG); for invoices up to EUR 250, the gross amount and the rate are enough (section 33 UStDV). Small businesses under section 19 UStG charge no VAT and say so on the invoice.
Frequently asked questions
What are the VAT rates in Germany?
19% is the standard rate. 7% is the reduced rate, for example for most food, books and newspapers, local public transport and hotel stays, listed in section 12(2) UStG and its annex 2. Some supplies are exempt under section 4 UStG.
How do I get the net amount from a gross amount?
Divide by 1.19 at 19% or by 1.07 at 7%. EUR 119.00 gross is EUR 100.00 net at 19%.
Why is 19% of the gross amount not the VAT?
The rate applies to the net amount. The VAT contained in a gross amount is gross × 19/119 at 19%, or gross × 7/107 at 7%.
Is anything sent to a server?
No. The calculator runs entirely in your browser.
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