Global VAT Calc

Germany VAT Calculator

Last reviewed 16 October 2026

Add or remove 19% German VAT — Umsatzsteuer, MwSt, whatever you call it — with the 7% reduced rate and the §19 small-business rule in plain terms.

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German VAT basics — 19% and 7%

The standard rate is 19%, covering most goods and services. A 7% reduced rate applies to many foodstuffs (not restaurant meals), books, newspapers, cultural events and short-distance passenger transport. In everyday German business language you will see the terms Umsatzsteuer (the tax), Vorsteuer (input VAT) and Mehrwertsteuer / MwSt (the colloquial name).

What 19% looks like on an invoice

Two numbers worth burning into memory: €100 net becomes €119, and €119 strips back to €100 net with €19 of VAT inside. For a working figure: €250 net → €297.50 gross, and a €595 gross invoice comes back to €500 net with €95 of VAT.

A rough mental check for the backwards direction: at 19%, the VAT is just under a sixth of any gross total (divide by about 6.3). Useful when a supplier's arithmetic should be challenged — politely.

Registering, filing, and the §19 rule

  • Kleinunternehmerregelung (§19 UStG): businesses with prior-year turnover up to €25,000 and current-year turnover up to €100,000 can stay VAT-exempt — no VAT on invoices, no input reclaim. Businesses can opt into normal VAT rules instead, which can pay off if they invest heavily.
  • Filing: returns are filed electronically through ELSTER — typically monthly or quarterly, depending on turnover and prior-year liability, with the annual return (Jahreserklärung) following.
  • Invoices: a German VAT invoice (Rechnung) must show both parties' tax numbers, the net amount, the rate and the VAT shown separately — the same information standard across the EU.
  • Cross-border: intra-EU B2B supplies are generally reverse-charged, and German businesses use the EU OSS scheme for distance sales to consumers.

Related tools

Netherlands VAT calculator · Reverse VAT calculator · All VAT rates · Reverse charge guide

German VAT questions

What is the German VAT rate?

The standard rate is 19% (Umsatzsteuer), with a 7% reduced rate for items such as most food, books and cultural services.

What is Kleinunternehmerregelung?

A rule (§19 UStG) exempting small businesses from charging VAT when turnover stays under €25,000 in the prior year and €100,000 in the current year. You can waive the exemption to reclaim input VAT instead.

How do I remove 19% VAT from a price?

Divide by 1.19. €119 gross becomes €100 net with €19 VAT.

How often do German businesses file VAT returns?

Usually monthly or quarterly through ELSTER, depending on turnover — and always an annual return. New businesses typically start on monthly filing.

Do restaurant meals get 7% VAT in Germany?

Restaurant services have moved between 19% and 7% in recent years — as of 2024 the regular 19% rate applies to restaurant meals again. Check current rules before invoicing.

Checked against German federal guidance on 16 October 2026 · Methodology · Editorial standards · Report an error