Germany Reverse VAT Calculator
Pre-filled with Germany's standard 19% vat rate. Enter any gross total amount to calculate the net ex-tax price instantly.
Pre-filled with Germany's standard VAT rate
About Germany VAT
Germany charges standard Value Added Tax (known as Mehrwertsteuer - MwSt or Umsatzsteuer - USt) at a rate of 19% under § 12 Abs. 1 of the German VAT Act (Umsatzsteuergesetz - UStG). A reduced rate of 7% under § 12 Abs. 2 UStG applies to basic groceries, books, periodicals, public passenger transit, and hotel accommodations.
Reversing the German MwSt at 19% requires dividing the gross invoice price by 1.19. This isolates the net price (Nettobetrag) from the tax component (Steuerbetrag), which is essential for German businesses filing advance VAT returns (Umsatzsteuer-Voranmeldung) via the ELSTER portal.
Under the German reverse-charge procedure (§ 13b UStG - Steuerschuldnerschaft des Leistungsempfängers), liability for VAT shifts from the seller to the recipient for specific domestic transactions (such as construction services and scrap metal) and cross-border B2B supplies under EU Directive 2006/112/EC.
The MwSt rate is federal and completely uniform across all 16 German federal states (Bundesländer) and cities including Berlin, Munich, Hamburg, and Frankfurt, with zero municipal surcharges.
Tax Rates in Major Germany Cities
* Consumption taxes like VAT and GST are levied strictly at the national level in Germany. Municipal or city-level surcharges do not apply, so rates are completely uniform country-wide.
When to Use This Calculator in Germany
Umsatzsteuer-Voranmeldung Preparation
German businesses and freelancers (Freiberufler) use this calculator to separate input tax (Vorsteuer) from gross expenses to accurately claim tax credits on monthly and quarterly ELSTER declarations.
Vendor Invoice Auditing
Verify statutory § 14 UStG invoice requirements by recalculating net amounts from gross receipts received from suppliers.
Frequently Asked Questions: Germany VAT/GST
How do I calculate net price from gross MwSt in Germany?+
To find the net price before 19% MwSt in Germany, divide the gross total price by 1.19. For example, a gross total of €119.00 divided by 1.19 equals €100.00 net price. The MwSt is €19.00.
How do I calculate net price for 7% reduced MwSt in Germany?+
For goods taxed at the 7% reduced rate (groceries, books, hotels), divide the gross total by 1.07. For example: €107.00 gross ÷ 1.07 = €100.00 net price, with €7.00 MwSt.
What is the § 13b UStG reverse-charge procedure in Germany?+
Section 13b of the Umsatzsteuergesetz (UStG) governs the reverse-charge mechanism in Germany. When a foreign company performs B2B services in Germany, or when domestic construction companies bill other builders, the tax liability shifts to the corporate buyer. The recipient declares both the output tax and the corresponding input tax (Vorsteuerabzug) simultaneously.
What is the German Kleinunternehmer exemption?+
Under § 19 UStG (Kleinunternehmerregelung), small businesses with prior-year revenues below €22,000 (raised to €25,000) and current-year projected revenues below €50,000 (raised to €100,000) can elect not to charge MwSt on invoices. However, they cannot reclaim input tax (Vorsteuer).