Net and gross on freelancer invoices in Germany
On invoices with VAT you show the net amount, the rate (19% or 7%), and the VAT separately — gross is the sum. This calculator converts amounts quickly when you need a gross price from a net fee (or the reverse).
Formulas: net ↔ gross
- Net → gross: Gross = net × (1 + rate)
- Gross → net: Net = gross ÷ (1 + rate)
- VAT amount: Gross − net
Gross = net × 1.19 (19%) · Gross = net × 1.07 (7%)
Examples
- 100 € net + 19% VAT = 19 € VAT → 119 € gross
- 100 € net + 7% VAT = 7 € VAT → 107 € gross
FAQ
- What is the difference between net and gross on an invoice?
- Net is the supply amount without VAT. Gross is net plus VAT — what the customer pays. On regularly VATable invoices you show both.
- When is 19% vs 7% German VAT?
- 19% is the standard rate for most supplies. 7% applies to reduced-rate goods and services — e.g. food, books, certain cultural supplies. Confirm the rate if unsure.
- How do I convert net to gross?
- Gross = net × (1 + rate). Example at 19%: €100 net × 1.19 = €119 gross. At 7%: €100 × 1.07 = €107 gross.
- How do I convert gross to net?
- Net = gross ÷ (1 + rate). Example at 19%: €119 ÷ 1.19 = €100 net.
- Does this apply to Kleinunternehmer?
- Small businesses under § 19 usually invoice without VAT — you may not need a VAT calculator for outgoing invoices. It still helps for purchase invoices or comparing regular-VAT quotes.
Related
- Kleinunternehmer checker — § 19 UStG thresholds
- Hourly rate calculator
- Kleinunternehmer glossary