FeaturedCalculating VAT in 2026: The Complete Guide
Net to gross, gross to net, 19 or 7 per cent: the complete guide to German VAT with formulas, worked examples, typical mistakes and practical cases.
2026-09-0812 min read
German VAT Calculator 2026
Work out VAT in both directions: gross from net or net from gross — at 19%, 7%, 0% or a rate of your own.
100% freeNo data storedSection 12 UStG, 2026
Which rate applies — and why it matters
The standard rate is 19% (section 12(1) UStG), the reduced rate 7% (section 12(2) UStG) — for food, books, newspapers and local public transport, among others. Since 1 January 2026 restaurant and catering services are also permanently taxed at 7%, while drinks stay at 19%. Which rate applies to your particular supply is decided by the statutory catalogue, not by your industry. This calculation is a non-binding aid and does not replace tax advice.
Amount and direction
€
VAT rate
Your result
19 %Net → gross
Net amount
€1,000.00
excluding VAT
VAT
€190.00
due to the tax office
Gross amount
€1,190.00
invoice total
Rate applied
19 %
Calculation factor
1.19
VAT share of the gross amount
15.97 %
Split into net amount and VAT
The percentage of the gross amount that is VAT — handy when working backwards from a receipt.
The same amount at 19% and 7%
| Rate | Net | VAT | Gross |
|---|---|---|---|
| 19 %active | €1,000.00 | €190.00 | €1,190.00 |
| 7 % | €1,000.00 | €70.00 | €1,070.00 |
The table shows how the same entered amount splits in the chosen direction at both statutory rates.
Small businesses under section 19 UStG
Anyone whose total turnover did not exceed €25,000 in the previous calendar year and does not exceed €100,000 in the current year qualifies as a small business: the supplies are exempt, no VAT is shown, and in return there is no input VAT deduction. Both limits have been net figures since 2025. If the €100,000 limit is exceeded during the year, the exemption ends immediately with that supply.
For this case select the 0% rate above — the invoice then needs a reference to section 19 UStG.
Reverse charge: the recipient owes the tax
For certain supplies — for instance to businesses in other EU states, for construction work, or for supplies by foreign traders — the tax liability shifts to the recipient under section 13b UStG. You then invoice without VAT, add the note that the recipient is liable for the tax, and state both VAT identification numbers. The recipient declares the tax and normally deducts it as input VAT at the same time.
Here too you calculate with 0% — the amount stays net and the other side owes the tax.
How it belongs on the invoice
Under section 14(4) UStG the net amount, the rate and the tax amount must be shown separately. If an invoice contains items at different rates, the total per rate has to be listed individually. Invoices up to €250 count as small-value invoices and may show the gross amount together with the rate without stating the tax amount itself.
Which rate applies — and why it matters
The standard rate is 19% (section 12(1) UStG), the reduced rate 7% (section 12(2) UStG) — for food, books, newspapers and local public transport, among others. Since 1 January 2026 restaurant and catering services are also permanently taxed at 7%, while drinks stay at 19%. Which rate applies to your particular supply is decided by the statutory catalogue, not by your industry. This calculation is a non-binding aid and does not replace tax advice.
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Guide: VAT in practice
Rates, the small-business rule, input VAT deduction and mandatory invoice details
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You multiply the net amount by 1.19 at the standard rate or by 1.07 at the reduced rate. €1,000 net therefore becomes €1,190 gross, with €190 of VAT included. At the reduced rate the same €1,000 net gives a gross amount of €1,070 with €70 of tax. The calculator does this conversion for you and shows net, tax and gross at the same time.
You divide the gross amount by 1.19 or 1.07 to get the net amount; the difference is the VAT. €119 gross becomes €100 net and €19 of tax. As a rule of thumb: at 19 per cent, 15.97 per cent of the gross amount is VAT; at 7 per cent it is 6.54 per cent. Never simply deduct 19 per cent from the gross amount — the result would be too high.
The reduced rate applies only to the supplies listed in the catalogue of section 12(2) UStG. These include most foodstuffs, books, newspapers and magazines, local passenger transport, short-term letting of accommodation and admission to theatres, concerts and museums. Since 1 January 2026 restaurant and catering services are permanently included at 7 per cent as well, with the exception of drinks. Anything not on the list is taxed at 19 per cent.
On 1 January 2026 a new item was added to the catalogue as section 12(2) no. 15 UStG: restaurant and catering services are permanently taxed at 7 per cent. This removes the earlier distinction between eating in at 19 per cent and takeaway at 7 per cent. Drinks are expressly excluded and stay at the standard rate. It affects not only restaurants and cafés but also caterers and canteens.
Since section 19 UStG was rewritten with effect from 1 January 2025 the rule is: you are a small business if your total turnover was at most €25,000 in the previous calendar year and does not exceed €100,000 in the current one. Both figures are net limits; until 2024 they were gross limits of €22,000 and €50,000. The supplies are genuinely exempt. If the €100,000 limit is broken during the year, the exemption ends immediately — the supply that breaks the limit is already taxable.
Under the reverse-charge procedure of section 13b UStG the VAT is owed not by the supplier but by the recipient. Typical cases are supplies to businesses in other EU states, construction work between construction firms, and supplies made in Germany by foreign traders. You issue the invoice without VAT, add a note that the recipient is liable for the tax and state both VAT identification numbers. In the calculator you select the 0 per cent rate for this.
Rounding differences arise because invoicing programs work differently: some round every line item to two decimals and only then add up, others add first and round at the end. With many line items this can produce differences of a few cents. This calculator rounds both the individual item and the total commercially to two decimals. What matters for the VAT return is the amount actually stated on the invoice.
The calculator implements the rates of section 12 UStG correctly and gives exact values for the pure conversion between net, tax and gross. It cannot, however, decide for you which rate applies to your particular supply, whether a transaction is exempt or whether reverse charge applies — those are legal classifications with many borderline cases. The result is therefore a non-binding estimate and replaces neither tax nor legal advice.