Net, gross – and the tax in between.
This calculator adds VAT to a net amount or takes it out of a gross amount – at 19%, at the reduced rate of 7% or at 0% for small business owners (Kleinunternehmer). And it gets the one direction right that regularly goes wrong in your head.
Result
Gross amount
€119.00
- Net amount
- €100.00
- VAT 19%
- €19.00
- Gross amount
- €119.00
A calculation aid, not a tax assessment: whether a service is billed at 19%, 7% or without VAT depends on the individual case. This calculator does not replace advice from a tax advisor.
Where the VAT math goes wrong.
Taking VAT out is not a percentage subtraction. €119 minus 19% gives €96.39 – and that is wrong. The tax was added on top of the net amount, so only division leads back: €119 ÷ 1.19 = €100. Take the subtraction route and every net amount comes out a good three and a half percent too small.
19 or 7 percent is a classification, not a choice. The standard rate is 19%; the reduced rate of 7% applies to certain sales such as many foods, books or local public transport. Which service belongs where is decided case by case under VAT law – if in doubt, the question belongs with a tax advisor, not in a calculator.
Small business owners calculate without this line. If you use the small business rule (Kleinunternehmerregelung, § 19 UStG), you do not show VAT – the invoice carries the exemption note instead of the tax line. That is what the 0% option is for here, and for the details there is the guide to the small business rule.
The VAT you collect never belongs to you, by the way – it only sits in your account until the tax office collects it. How much of your account balance is really yours after VAT and reserves is exactly the question Sumaro answers every night.
Work through your full tax reserve →From the right tax amount to a finished invoice.
Sumaro sets the VAT rate per line item, puts the small business note on the invoice automatically and shows you how much of your account balance is really yours after VAT and reserves.