VAT calculation is one of the most common tasks in everyday business life: what net amount is behind a gross price? How much VAT is contained in a gross invoice total? The calculator handles it instantly – for 19%, 7% and other tax rates if needed.
Step by Step: How to Use the VAT Calculator
- Enter the amount: Net amount (excluding VAT) or gross amount (including VAT).
- Choose the direction: "Net → Gross" or "Gross → Net".
- Select the tax rate: 19% (standard rate) or 7% (reduced rate).
- Read the result: The VAT amount and total are displayed separately.
- Check invoices: Verify that your invoice correctly shows net, VAT and gross amounts.
Practical Examples
Tradesperson's invoice €1,190 gross: VAT 19%: net = €1,190 / 1.19 = €1,000; VAT = €190. Relevant for businesses claiming input tax deduction.
Grocery purchase €50: Food items: 7% VAT. Net amount: €50 / 1.07 = €46.73; VAT content = €3.27.
Writing a quote at €800 net: Add 19%: €800 × 1.19 = €952 gross. Or: VAT separately = €800 × 0.19 = €152.
VAT Formulas at a Glance
- Gross = Net × 1.19 (at 19%)
- Gross = Net × 1.07 (at 7%)
- Net = Gross ÷ 1.19 (at 19%)
- VAT amount = Gross − Net
Frequently Asked Questions (FAQ)
- Which goods have a 7% VAT rate?
- The reduced rate (7%) applies to: food (except beverages), books and magazines, works of art, public transport tickets, and overnight accommodation. Restaurants: since 2024 back to 19% on food (end of the pandemic special rule).
- What is the difference between tax on goods and services?
- The VAT rate depends on the type of supply or service. Some supplies are exempt (e.g. medical services, educational services, financial services). The VAT Act (UStG §4) lists all exemptions.
- What does input tax deduction mean?
- Businesses can reclaim from the tax authorities the VAT they have paid on purchases made for their business. Private individuals have no right to input tax deduction.
