جرمن VAT کیلکولیٹر (MwSt.)

Removing VAT is a division, at either German rate

The [msm_tool slug="mehrwertsteuer-rechner"] works at Germany's standard 19% rate, its reduced 7% rate, or any rate entered directly, and the same asymmetry applies at all three: adding VAT to a net price multiplies, while stripping it back out of a gross price divides rather than subtracts. Dividing a gross price by 1.19 recovers the net at the standard rate; subtracting 19% from the gross instead produces a figure that is too low and will not reconcile against the original net amount.

On a gross price of 119, subtracting 19% gives the wrong number

The correct net there is 100 and the VAT is 19. Subtracting 19% from 119 instead gives 96.39, because that percentage is being taken from a base larger than the one the tax was originally calculated against — a mismatch that is the single most common source of VAT arithmetic errors.

The reduced rate is a defined list, not a judgement call

The 7% reduced rate applies to specific categories set out in the statute — most foodstuffs, books, newspapers, short-distance public transport — while the standard 19% rate covers everything outside that list. Whether a particular product genuinely qualifies for the reduced rate is a legal question with famously awkward boundaries, not something the arithmetic itself can settle.

Kleinunternehmer charge no VAT at all

A business trading under the small-business threshold set out in §19 UStG does not add VAT to its invoices and cannot reclaim VAT on what it buys, so for a business in that position the net and gross figures are identical and this calculation simply does not apply.

An invoice must itemise, not just total

A proper invoice states the net amount, the rate applied, the tax amount and the gross total as separate figures — a single combined number does not satisfy what is required for a customer to reclaim the input tax on their own return.

Correct arithmetic, not tax advice

The calculation itself is reliable, but whether a specific supply carries the standard rate, the reduced rate or an exemption entirely is a legal determination the tool cannot make on its own. For an actual VAT return, that determination is exactly the part that matters most, and a Steuerberater is the appropriate source for it.