How Much German Sales Tax Do You Owe?
Calculate Umsatzsteuer from net or gross — including input VAT deduction and the net liability you transfer to the Finanzamt (§§ 15, 18 UStG).
Tax Rate
Optional: Enter input VAT you paid on supplier invoices — it is offset against the VAT you owe (§15 UStG).
- Sales Tax (Umsatzsteuer) (19 %)
- €190.00
- Net Amount
- €1,000.00
- Gross Amount
- €1,190.00
- Input VAT (Vorsteuer)
- €0.00
- Net Liability (USt-Voranmeldung)
- €190.00
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Breakdown
| Item | Amount |
|---|---|
| Net Amount | €1,000.00 |
| VAT Rate | 19 % |
| Sales Tax (USt) | €190.00 |
| Gross Amount | €1,190.00 |
| Deductible Input VAT | €0.00 |
| Net Liability / Refund | €190.00 |
Note: Calculation based on §§ 12, 15, 18 UStG (2026). Standard rate 19 %, reduced rate 7 % (e.g. food, books, hotel stays). Small businesses (Kleinunternehmer) under §19 UStG do not charge VAT and cannot deduct input VAT. For the periodic VAT return: Net Liability = Sales Tax − Input VAT.
Background
German Sales Tax (Umsatzsteuer) 2026: Net, Gross, Input VAT and Net Liability Explained
11 Min.