Germany VAT calculator (Mehrwertsteuer)

How mehrwertsteuer (vat) in Germany is calculated

Adding VAT multiplies the net amount by the rate; removing it divides the gross by one plus the rate. That part is arithmetic, and every calculator gets it right. What they differ on is which rate applies, and § 12 UStG is the only thing that settles it: 19% unless the supply is on the reduced-rate list in § 12 Abs. 2 and Anlage 2, where it is 7%.

The registration question is where the real errors are. § 19 UStG does not set one threshold, it sets two, and both must hold for the exemption to continue: turnover of at most 25,000 EUR in the previous calendar year AND at most 100,000 EUR in the current one. Cross either and you charge VAT. A page quoting a single figure is describing a rule that does not exist, and the direction of the error matters — it tells a growing business it is still exempt.

The B2B reverse charge is exposed as an input rather than a footnote, because it is what most people mean when they ask whether they must charge VAT: the liability moves to the customer and the supplier charges nothing. Exports and intra-EU supplies are a separate mechanism again, zero-rated or exempt rather than a rate you select, and the calculator does not pretend otherwise.