German VAT Calculator (Umsatzsteuer)

Convert between net and gross prices for German VAT at 19% and 7%, handle mixed VAT items, and generate an invoice-style VAT breakdown.

How the German VAT (Umsatzsteuer) calculator works

This tool helps you quickly calculate German VAT at the standard rate of 19% and the reduced rate of 7%. You can:

  • Convert net to gross (add VAT).
  • Convert gross to net (extract VAT).
  • Build an invoice with mixed VAT rates and see totals per rate.

Formulas used

From net to gross

Let \( r \) be the VAT rate (e.g. 19% → 0.19) and \( N \) the net amount.

\[ \text{VAT} = N \times r \]

\[ \text{Gross} = N \times (1 + r) \]


From gross to net

Let \( G \) be the gross amount.

\[ \text{Net} = \frac{G}{1 + r} \]

\[ \text{VAT} = G - \text{Net} \]

German VAT rates at a glance

  • Standard rate 19% – applies to most goods and services.
  • Reduced rate 7% – applies to many basic goods and cultural services (e.g. most food, books, newspapers, local public transport).
  • 0% / exempt – exports, intra-EU supplies and certain financial, medical and educational services can be zero-rated or exempt.

VAT rules change over time (for example, temporary rate reductions were introduced during the COVID-19 pandemic). Always check the latest guidance from the German tax authorities or a professional advisor for complex or high-value transactions.

Example: 19% VAT

  • Net price: €100.00
  • VAT (19%): €100 × 0.19 = €19.00
  • Gross price: €100 × 1.19 = €119.00

Example: 7% VAT

  • Net price: €100.00
  • VAT (7%): €100 × 0.07 = €7.00
  • Gross price: €100 × 1.07 = €107.00

Typical use cases

  • Freelancers and small businesses preparing German invoices.
  • Online sellers displaying prices with and without VAT.
  • Accountants and bookkeepers checking VAT breakdowns.
  • Consumers understanding how much VAT is included in a price.

Limitations and disclaimer

This calculator focuses on arithmetic for German VAT amounts. It does not:

  • Validate German VAT IDs (USt-IdNr.).
  • Determine place-of-supply rules for cross-border services.
  • Handle special schemes (e.g. margin scheme, small business exemption “Kleinunternehmerregelung”).

For compliance questions, filing obligations or complex scenarios, consult a qualified tax advisor or the German tax authorities (Finanzamt). This tool is for informational and planning purposes only and does not constitute tax advice.

FAQ

What are the current German VAT rates?

The standard VAT rate is 19%. A reduced rate of 7% applies to many essential goods and services such as most groceries, books, newspapers and local public transport. Some supplies are zero-rated or exempt, including exports, intra-EU supplies and certain financial and medical services.

How do I calculate VAT from a gross price?

Divide the gross price by 1 + rate to get the net price, then subtract. For example, with 19% VAT:

  • Net = Gross ÷ 1.19
  • VAT = Gross − Net

Can I use this for VAT refunds on purchases in Germany?

You can use the calculator to estimate the VAT portion of a purchase, but eligibility and procedures for VAT refunds (for example, for non-EU tourists) are governed by specific legal rules. Always follow the official refund process and documentation requirements.

Does this calculator check if a German VAT ID is valid?

No. To check a German VAT ID (USt-IdNr.), use the official EU VIES VAT number validation service or the tools provided by the German tax authorities.