Germany VAT Calculator 2026 – Add or Remove VAT (19%, 7%)
Free Germany VAT calculator: add or remove VAT at 19%, 7% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Germany
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 19% | Most goods and services |
| Reduced rate | 7% | Most food, books and newspapers (incl. e-books), local public transport, hotel stays, cultural events, restaurant and catering food (not drinks) |
| Zero rate | 0% | Solar panels, key components and storage batteries for PV systems on or near homes and public buildings |
Special territories
Heligoland and Büsingen am Hochrhein are outside the EU VAT area
Registration threshold
Small-business exemption (Kleinunternehmer): prior-year turnover up to EUR 25,000 and current-year turnover up to EUR 100,000 (since 1 Jan 2025)
Returns and payment
Quarterly advance returns; monthly if prior-year VAT above EUR 9,000; may be waived if up to EUR 2,000; due the 10th day after the period; plus an annual return
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
Invoices up to EUR 250 gross may be simplified (Kleinbetragsrechnung)
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
- Structured e-invoice (XRechnung / ZUGFeRD, EN 16931) required for domestic B2B; all businesses must be able to receive since 1 Jan 2025
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
B2B: all businesses must accept structured e-invoices since 1 Jan 2025; paper/other formats allowed until end-2026, and until end-2027 for issuers with prior-year turnover up to EUR 800,000; mandatory issuing for all from 1 Jan 2028
Tax and e-invoicing rules in Germany · Germany e-invoicing mandate: dates, formats, GoBD
Recent changes
7% rate on restaurant and catering food (excluding drinks) is again in the VAT Act, from 1 Jan 2026. Small-business rules changed on 1 Jan 2025 (EUR 25,000 / EUR 100,000)
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Germany?
The standard VAT rate in Germany is 19%. Other rates of 7% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.19 (1 plus the 19% standard rate). For example, €100.00 × 1.19 = €119.00, of which €19.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.19. For example, €119.00 ÷ 1.19 = €100.00 net, so the VAT included is €19.00. Taking 19% of the gross price would overstate the tax.
When does a business have to register for VAT in Germany?
Small-business exemption (Kleinunternehmer): prior-year turnover up to EUR 25,000 and current-year turnover up to EUR 100,000 (since 1 Jan 2025)
How often are VAT returns filed in Germany?
Quarterly advance returns; monthly if prior-year VAT above EUR 9,000; may be waived if up to EUR 2,000; due the 10th day after the period; plus an annual return
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Federal Ministry of Finance (BMF), Federal Central Tax Office (BZSt) and local tax offices (Finanzämter) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- § 12 UStG Steuersätze (19%, 7% incl. No. 15 restaurant services; 0% for PV) — Federal Ministry of Justice – gesetze-im-internet.de
- § 19 UStG Kleinunternehmer (EUR 25,000 / EUR 100,000) — Federal Ministry of Justice – gesetze-im-internet.de
- § 18 UStG Besteuerungsverfahren (EUR 9,000 / EUR 2,000) — Federal Ministry of Justice – gesetze-im-internet.de
- § 33 UStDV Rechnungen über Kleinbeträge (EUR 250) — Federal Ministry of Justice – gesetze-im-internet.de
- § 27 (38) UStG – e-invoice transition (end-2026 / end-2027, EUR 800,000) — Federal Ministry of Justice – gesetze-im-internet.de
- Taxes in Europe Database – VAT retrieval web service (situation on 2026-09-30) — European Commission DG TAXUD
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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