German VAT calculator
Net to gross or gross to net, at 19% or 7%. It also shows which VAT goes on your invoice, what you owe the tax office and how to split a receipt.
Enter an amount
Result
Gross amount
€1,190.00
- Net amount€1,000.00
- VAT (19%)€190.00
- Gross amount€1,190.00
Kleinunternehmer charge no VAT. With reverse charge, the client owes the VAT.
VAT that calculates itself
Norman calculates VAT from your invoices and receipts. Writing invoices is free; the VAT return is part of the paid plans.
Start for freeHow to calculate German VAT
Net to gross: net amount × 1.19, or × 1.07 at 7%. Example: €100 net is €119 gross.
Gross to net: gross amount ÷ 1.19, or ÷ 1.07 at 7%. Example: €119 gross is €100 net.
VAT inside a gross amount: gross amount ÷ 1.19 × 0.19. Example: €119 gross contains €19 VAT.
Which rate applies?
19%: the standard rate for most goods and services.
7%: the reduced rate, for example for food, books, newspapers, hotel stays and local public transport. Since 2026 also for food in restaurants; drinks stay at 19%.
Kleinunternehmer: charge no VAT (§ 19 UStG). Their invoice amount is the same net and gross.
Reverse charge: For services to businesses in other EU countries, the client usually owes the VAT. The invoice then shows no VAT.
Which VAT goes on your invoice?
Client in Germany: 19% or 7% German VAT. As a Kleinunternehmer, you charge none and state on the invoice that the small business scheme applies (§ 19 UStG).
Business in the EU: For services, your client owes the VAT (reverse charge). The invoice shows both VAT IDs and the note “Steuerschuldnerschaft des Leistungsempfängers” (reverse charge). Goods are a tax-free intra-Community supply.
Private client in the EU: Usually German VAT. Digital services and shipped goods above €10,000 a year, and live online classes from the first euro, are taxed in the client's country, most easily through the OSS scheme.
Client outside the EU: Services to businesses are not taxable in Germany, and goods are a tax-free export. You still report both in your VAT return.
VAT payable and the return deadline
VAT payable: VAT from your invoices minus input VAT from the invoices you received. If the result is negative, the tax office refunds the difference.
Deadline: File and pay by the 10th day after the month or quarter. If that day is a weekend or a public holiday, the next working day counts.
Permanent extension: The Dauerfristverlängerung moves the deadline by one month. Monthly filers pay a special prepayment for it: one eleventh of last year's prepayments.
Monthly or quarterly: Monthly if your VAT last year was above €9,000, otherwise quarterly. At €2,000 or less, the tax office can release you from the returns.
Purchases from other EU countries: For invoices without VAT, for example for Google or Meta ads, you account for the VAT yourself (§ 13b UStG). With full input VAT deduction, you deduct the same amount right away, but you report both. Kleinunternehmer pay this VAT without deducting it.
Split receipts by VAT rate
Small receipts: Up to €250 gross, a receipt only needs the gross amount and the VAT rate (§ 33 UStDV). You work out the VAT yourself: gross ÷ 1.19 × 0.19, or gross ÷ 1.07 × 0.07 at 7%.
Restaurant bills: Since 2026, food is taxed at 7% and drinks at 19%. Tips contain no VAT.
Business meals: 70% of the net amount is a business expense, and you deduct the input VAT in full. You need a business meal receipt with the occasion and the guests.
FAQ
Is Mehrwertsteuer the same as Umsatzsteuer?
Yes. The law calls it Umsatzsteuer, people say Mehrwertsteuer. The rates are the same: 19% and 7%.
How do I take 19% VAT out of a gross amount?
Divide the gross amount by 1.19. The result is the net amount; the difference to the gross amount is the VAT.
How do I add 7% VAT?
Multiply the net amount by 1.07. Example: €50 net is €53.50 gross.
Why is an amount one cent off?
VAT is rounded to full cents. Converting gross to net and back can leave a one-cent difference.
What VAT details go on a German invoice?
Net amount, VAT rate, VAT amount and gross amount, split by rate (§ 14 UStG). The free invoice generator fills this in for you.
What goes on a reverse charge invoice?
The note “Steuerschuldnerschaft des Leistungsempfängers” or “Reverse charge”, your VAT ID and your client's VAT ID. You show no VAT.
When is the German VAT return due?
On the 10th day after the month or quarter, one month later with a permanent extension. If that day is a weekend or a public holiday, the next working day counts. You pay by the same day.
How much of a business meal can I deduct?
70% of the cost without VAT as a business expense. You deduct the input VAT in full if the business meal receipt is complete.