VAT calculator (19% and 7%)
Automatically translated from German. · Read original
With the VAT calculator, you can convert net amounts to gross amounts or deduct VAT from a gross amount – using the standard rate of 19 per cent, the reduced rate of 7 per cent or your own tax rate.
VAT Calculator
Net → gross or gross → net · 19 %, 7 % or custom rate
Formula: gross = net × (1 + rate). VAT from gross = gross × 19 / 119 (or 7 / 107).
Calculating VAT: the formulas
- Net → Gross: Net × 1.19 (or × 1.07)
- Gross → Net: Gross ÷ 1.19 (or ÷ 1.07)
- VAT from gross: Gross × 19 ÷ 119 (or × 7 ÷ 107)
- VAT on net price: Net price × 0.19 (or × 0.07)
Example: An item costs €119 gross. The net price is €100, and the VAT is €19.
When does the reduced rate of 7 per cent apply?
- Most foodstuffs
- Books, newspapers and magazines, including e-books
- Train tickets for local and long-distance journeys
- Hotel accommodation
- Meals in restaurants and cafés – permanently from 1 January 2026 (drinks remain at 19 per cent)
Frequently asked questions
How do I work out 19% VAT?
Divide the gross amount by 1.19. The result is the net amount. The difference between this and the gross amount is the VAT.
Is VAT the same as sales tax?
Yes. Turnover tax is the official term used in law, but in everyday language people usually say VAT.
Do small business owners have to show VAT on their invoices?
No. Anyone whose turnover did not exceed €25,000 in the previous year and is expected to not exceed €100,000 in the current year can make use of the small business scheme and issue invoices without VAT.