💶 Germany VAT Calculator

Standard-MwSt (19%): Der Regelsteuersatz von 19% gilt für die meisten Waren und Dienstleistungen in Deutschland. Dies umfasst Elektronik, Kleidung, Restaurantmahlzeiten (außer Außer-Haus-Verkauf), Hotelübernachtungen, professionelle Dienstleistungen und allgemeine Einzelhandelsprodukte.

Ermäßigte MwSt (7%): Der ermäßigte Steuersatz von 7% gilt für Lebensmittel, Bücher und Zeitungen (physisch und digital seit 2020), öffentliche Verkehrsmittel, kulturelle Veranstaltungen und Essen zum Mitnehmen. Dieser reduzierte Satz soll wesentliche Güter erschwinglicher machen.

Berechnungsformeln:
• MwSt hinzufügen: Brutto = Netto × (1 + MwSt-Satz). Beispiel: €100 netto bei 19% = €100 × 1,19 = €119 brutto
• MwSt abziehen: Netto = Brutto ÷ (1 + MwSt-Satz). Beispiel: €119 brutto bei 19% = €119 ÷ 1,19 = €100 netto
• MwSt-Betrag direkt: MwSt = Bruttopreis × (MwSt-Satz ÷ (1 + MwSt-Satz))

Germany operates a dual-rate VAT system with two primary rates established under the Umsatzsteuergesetz (UStG). The standard rate of 19% (Regelsteuersatz) applies to most goods and services including electronics, clothing, restaurant meals (excluding takeaway), hotel accommodations, professional services (legal, accounting, consulting), construction services, vehicle sales and repairs, telecommunications, and general retail products. The reduced rate of 7% (ermäßigter Steuersatz) applies to essential items promoting social welfare and cultural access.

Certain goods and services are VAT-exempt (steuerfreie Umsätze), meaning no VAT is charged and businesses cannot reclaim input VAT on related expenses - including financial services, medical services, educational services, and residential property rentals.

Adding VAT to Net Prices: When you have a net price (excluding VAT) and need to calculate the gross price (including VAT), multiply the net price by (1 + VAT rate). For example, a €100 net price at 19% VAT becomes €100 × 1.19 = €119 gross. The VAT amount is €19. Removing VAT from Gross Prices: When you have a gross price (including VAT) and need to determine the net price and VAT amount, divide the gross price by (1 + VAT rate). For example, a €119 gross price at 19% VAT yields €119 ÷ 1.19 = €100 net. The VAT amount is €19. Calculating VAT Amount Directly: To find just the VAT portion of a gross price, use the formula: VAT = Gross Price × (VAT Rate ÷ (1 + VAT Rate)). For €119 at 19%: VAT = €119 × (0.19 ÷ 1.19) = €19.

German businesses must register for VAT with the Finanzamt when starting operations. The Kleinunternehmerregelung (small business rule) exempts businesses with annual turnover below €22,000 (previous year) and expected turnover below €50,000 (current year) from charging and collecting VAT. However, these businesses also cannot reclaim input VAT on purchases. Many small businesses voluntarily opt for VAT registration despite qualifying for exemption, particularly if they have significant business expenses or primarily serve VAT-registered business clients. Once you opt in, you're committed for five years. Businesses exceeding the thresholds must charge VAT, file regular VAT returns, and comply with all VAT regulations. Foreign businesses selling to German customers may also need to register for German VAT depending on their activities.

VAT-registered businesses must file periodic VAT returns (Umsatzsteuervoranmeldung) declaring output VAT collected from customers and input VAT paid on expenses. Most businesses file monthly during their first two years or if annual VAT liability exceeds €7,500. Established businesses with lower VAT liability file quarterly. Returns are due by the 10th of the month following the reporting period. The annual VAT return (Umsatzsteuerjahreserklärung) summarizes all activity and must be filed by July 31st. When output VAT exceeds input VAT, businesses pay the difference to the Finanzamt. When input VAT exceeds output VAT, businesses receive a refund. Late filing or payment incurs penalties and interest charges, typically 1% per month.

The 2021 EU VAT e-commerce reforms significantly changed VAT treatment for online sellers. The One-Stop Shop (OSS) system allows businesses to register in one EU country and report all EU B2C sales through a single portal. Digital services sold to consumers follow destination principle - VAT is charged at the customer's country rate. Marketplaces like Amazon often handle VAT calculation under "deemed supplier" rules. The €10,000 distance selling threshold was abolished in 2021. Most e-commerce businesses find OSS registration mandatory and beneficial for simplifying multi-country operations.

For Businesses Pricing Products: Enter your desired net price, select the appropriate rate (19% or 7%), and choose "Add VAT" mode to see the gross price to charge customers. For Analyzing Receipts: Enter the gross price, select the VAT rate, and choose "Remove VAT" mode to reveal the net amount and VAT portion for bookkeeping. For Comparing Offers: Standardize all prices to net amounts for accurate comparison when evaluating B2B proposals. For Rate Change Impact: Switch between 19% and 7% rates to see how classification changes affect pricing strategy.