Net-gross calculator
Convert net to gross and back – incl. VAT 19% or 7%, free.
Calculate net & gross
Net
100.00 €
VAT
19.00 €
Gross
119.00 €
Net and gross explained simply
The net amount is the pure value of goods without VAT. The gross amount is what the customer actually pays: net plus VAT. To go from net to gross, multiply by (1 + rate/100). Conversely, divide the gross amount by the same factor.
Example at 19%: €100 net × 1.19 = €119 gross (€19 VAT). Backwards: €119 gross ÷ 1.19 = €100 net. At the reduced 7% rate, €100 net gives €107 gross.
Note: small businesses under § 19 UStG do not show VAT – for them net and gross are identical. On the invoice they add the small-business note.
Frequently asked questions
What is the difference between net and gross?
The net amount is the price without VAT. The gross amount additionally includes VAT (e.g. 19% or 7%). Gross = net + VAT.
How do I convert net to gross?
Multiply the net amount by (1 + tax rate). At 19%: gross = net × 1.19. €100 net gives €119 gross.
How do I convert gross to net?
Divide the gross amount by (1 + tax rate). At 19%: net = gross ÷ 1.19. €119 gross becomes €100 net.
Which VAT rate applies?
In Germany 19% (standard) or 7% (reduced, e.g. food, books) usually apply. Small businesses under § 19 UStG do not show VAT.
Must net and gross be on the invoice?
For invoices over €250 the net amount, tax rate, tax amount and gross amount must be shown separately. For small-amount invoices the gross amount with the tax rate is sufficient.
Create invoices with correct VAT
Clever Invoice calculates net, VAT and gross automatically – and creates e-invoices in seconds.