Germany VAT calculator - extract or add 19 or 7 percent VAT
German VAT calculator. 19 or 7 percent, gross-to-net or net-to-gross, quick reference for reduced-rate goods, custom EU rate. Runs in browser, no signup.
€100 net becomes €119 gross at 19 % VAT, or €107 gross at 7 %. Going the other way, a €119 gross invoice corresponds to €100 net. The calculator below works in both directions, knows the German standard rates (19 % and 7 %), and accepts a custom rate for pure arithmetic with other EU VAT rates.
Quick reference 7 vs 19 percent
- 7 %
- Books, newspapers, magazines, e-books; basic foodstuffs; flowers, plants; short taxi rides; hotel overnight stays; restaurant and catering meals excluding beverages (§ 12(2) No. 15 UStG, since 1 Jan 2026); theatre, cinema, museums
- 19 %
- Almost everything else: most beverages, services, furniture, electronics, clothing, vehicles, trades
- 0 % / no VAT shown
- Arithmetic fit for Kleinunternehmer under § 19 UStG, VAT-exempt intra-EU B2B supplies and exports; true 0 % only in narrow cases
Annex 2 lists many reduced-rate goods; further 7 % cases follow from § 12(2) UStG. When in doubt: IHK or Steuerberater.
Note
The calculator does not decide whether 7 or 19 percent is correct or whether German VAT applies at all in EU scenarios - that judgment stays with you. For bookkeeping, use the printed invoice value rather than a self-computed rounding.
How to calculate 19 percent VAT in Germany?
Multiply the net amount by 1.19. Done. The portion above 1 is VAT, the rest is the net base. Example: €420 net × 1.19 = €499.80 gross, of which €79.80 is Umsatzsteuer. At 7 %, the same logic runs with a factor of 1.07. Reverse-calculating from a gross invoice means dividing by the same factor.
gross = net × (1 + rate/100) vat = net × rate/100 net = gross / (1 + rate/100)
You pick the direction (net → gross or gross → net) and the rate, and the calculator shows both results together. Gross, net, and the VAT portion sit one beneath the other on the result card, with no second view to toggle.
What's the difference between 7 and 19 percent VAT?
The reduced rate of 7 % applies to goods and services the legislator treats as basic supply or cultural infrastructure. The standard rate of 19 % covers almost everything else. The boundary can look odd in practice (oat flakes 7 %, muesli bars 19 %; book 7 %, e-book since December 2019 also 7 %, while a streamed audiobook can fall either way depending on the concrete service - see the BMF letter of 17 December 2019 on electronic publications and Annex 2 No. 50 UStG). Annex 2 to the Umsatzsteuergesetz lists many reduced-rate goods; further 7 % services such as hotel overnight stays or short taxi rides follow from § 12(2) UStG.
| Rate | Typical goods and services |
|---|---|
| 7 % | Books, newspapers, magazines, e-books; basic foodstuffs; flowers and plants; short taxi rides; hotel overnight stays; restaurant and catering meals excluding beverages (§ 12(2) No. 15 UStG); theatre, cinema, museums |
| 19 % | Almost everything else: most beverages, most services, furniture, electronics, clothing, vehicles, trades |
| 0 % / no VAT shown | Arithmetic fit for Kleinunternehmer under § 19 UStG, VAT-exempt intra-EU B2B supplies under § 4 No. 1 b and § 6a UStG, and exports; whether an exemption or reverse-charge under § 13b UStG actually applies depends on supply type, VAT ID, destination country, and documentation. A true 0 % German VAT rate exists only in narrow cases such as certain photovoltaic supplies. |
When in doubt: call the IHK legal desk or ask your Steuerberater. The calculator itself does not decide whether 7 or 19 is correct - that judgment stays with you and the product type.
How do I extract VAT from a gross price?
Divide the gross price by 1.19 (at 19 %) or 1.07 (at 7 %) to get the net. The difference between gross and net is the VAT portion. A receipt showing €24.99 gross at 19 % carries roughly €3.99 of Umsatzsteuer on top of €21.00 net.
- Read the gross price. The end-customer amount printed on the invoice or receipt.
- Divide by the factor. 1.19 at 19 %, 1.07 at 7 %.
- Take the difference. Gross minus net equals the VAT portion - the line that flows into the Umsatzsteuer-Voranmeldung for input-tax deduction.
- Cross-check. Net × factor must return the gross price within sub-cent rounding.
The calculator runs steps 1 to 3 in a single input and rounds output to two decimals. For bookkeeping, copy the printed invoice value rather than recomputing a rounding on your own.
Frequently Asked Questions
What goods fall under 7 percent VAT in Germany?
Books, newspapers, magazines, basic foodstuffs (bread, milk, fruit, vegetables, unprocessed meat), unroasted coffee and tea leaves, plants and flowers, short taxi rides, hotel overnight stays, and certain cultural services like theatre and cinema carry the reduced 7 percent rate. Restaurant and catering meals (excluding beverages) returned to 7 percent in January 2026 under § 12(2) No. 15 UStG. Most beverages stay at 19 percent. Annex 2 to the Umsatzsteuergesetz lists many reduced-rate goods; further 7 percent cases are defined in § 12(2) UStG.
Do small businesses under Kleinunternehmerregelung charge VAT?
No, as long as you use the Kleinunternehmerregelung under § 19 UStG. Since 2025 the thresholds are: prior-year revenue up to €25,000 and current-year revenue not above €100,000. Invoices go out without VAT, and a reference to § 19 UStG belongs on every invoice. The calculator accepts 0 percent as a rate when you need the option, which leaves the total unchanged. To turn that net revenue into your personal take-home, the Germany net-salary calculator covers the self-employed case.