# Mehrwertsteuer Rechner 2026 — German VAT

Source page: https://valem.run/calculators/germany/vat

German VAT is 19% as standard and 7% on a defined list including food, books and public transport, and you stay exempt as a Kleinunternehmer only while last year’s turnover was at or under 25,000 EUR and this year’s stays at or under 100,000 EUR.

**Tax year:** 2026

## How it 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.

## Worked example

With Amount of 100, this model computes Vat Amount of 19.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |
| `priorYearTurnover` | Turnover last year | number |

## Sources

- [§ 12 UStG — Steuersätze (standard and reduced rate)](https://www.gesetze-im-internet.de/ustg_1980/__12.html) (checked 2026-10-05)
- [§ 19 UStG — Besteuerung der Kleinunternehmer (turnover thresholds)](https://www.gesetze-im-internet.de/ustg_1980/__19.html) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/germany/vat.json
- Compute by URL: https://valem.run/calculators/germany/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `germany/vat`)