VAT Calculator

Frequently asked questions

How do I extract VAT from a gross amount?

Divide the gross amount by 1.19 (at 19%) or 1.07 (at 7%) to get the net amount; the difference is the VAT. Example: €119 ÷ 1.19 = €100 net, €19 VAT. The most common mistake is simply subtracting 19% from the gross: €119 minus 19% would be €96.39, which is wrong. The calculator handles this for you in the gross-to-net direction.

How do I add VAT to a net amount?

Multiply the net amount by 1.19 (at 19%) or 1.07 (at 7%) to get the gross amount. The tax alone is net times rate divided by 100, so €100 × 19 ÷ 100 = €19. In the calculator this is the net-to-gross direction, including several line items with different rates at once.

What is the difference between Mehrwertsteuer and Umsatzsteuer?

In Germany both terms mean the same tax. Umsatzsteuer is the legal term (VAT Act, UStG), Mehrwertsteuer the everyday name describing how the tax works: at each stage of trade only the added value is taxed, because businesses can deduct the input tax they paid. On invoices and receipts, MwSt and USt are therefore the same thing.

What is input tax (Vorsteuer)?

Input tax is the VAT other businesses charge you when you buy from them. If you are entitled to deduct input tax, you offset it against the VAT you collected yourself in your advance VAT return (§ 15 UStG); only the difference goes to the tax office. Small businesses under § 19 UStG cannot deduct input tax.

When do 19% and 7% VAT apply in Germany?

19% is the standard rate for most goods and services. The reduced rate of 7% applies to a catalogue defined by law (§ 12 UStG with Annex 2), including many foods, books and newspapers, local public transport and cultural offerings. The edge cases are notorious and change repeatedly; the legal text is authoritative, and in doubt your tax advisor.

Do I have to show VAT as a small business (§ 19 UStG)?

No. If you use the German small-business scheme under § 19 UStG, you do not show VAT and are not allowed to: if you show it anyway, you owe it (§ 14c UStG). The document needs a note on the tax exemption instead. The calculator is still useful for working with rates, for example to compare supplier quotes.

What VAT rates apply in Austria and Switzerland?

Austria uses a 20% standard rate and reduced rates of 13% and 10%. Switzerland uses an 8.1% standard rate, a 3.8% special rate for accommodation and a 2.6% reduced rate, in francs instead of euros. Pick the country in the calculator and rates and currency switch automatically (data as of June 2026; rates can change).

Why doesn't the tax per line item always sum to the tax on the total?

Because each level is rounded to the cent. If you round the tax per line item and then add up, the result can differ by a few cents from the tax calculated directly on the total. Both are mathematically sound, they are just two different rounding paths. This calculator rounds to the cent per line item and breaks totals down by tax rate, as is customary on an invoice.

Does this calculator store my inputs?

No. Everything calculates live in your browser; no input is sent to a server. There is no account, no registration and no advertising.