How is German VAT calculated?

German VAT (Umsatzsteuer) is collected on B2C sales in Germany at 19% standard rate or 7% reduced rate. From the gross VAT collected you deduct input VAT on business expenses (FBA fees, hosting, contractors) to get the net VAT owed to the tax office.

What's the difference between net and gross revenue?

Gross revenue includes VAT (typical for B2C list prices). Net revenue excludes VAT. Amazon FBA sellers usually report gross figures; B2B invoices are typically net.

Can I deduct Amazon FBA fees as input VAT?

Yes. Amazon Germany invoices include 19% VAT, which is fully deductible as Vorsteuer on your monthly VAT return. Same for warehouse fees, German hosting, German contractors, and any expense with a valid German VAT invoice.

What is Verspätungszuschlag?

Verspätungszuschlag is the late-filing penalty for VAT returns in Germany. It's 0.25% of the assessed tax per started month of delay, capped at €25,000 (max €25,000), with a €25 minimum per return.

When are German VAT returns due?

Monthly VAT return is due by the 10th of the following month (e.g., March VAT due 10 April). With Dauerfristverlängerung, the deadline extends by one month. Annual return (Jahreserklärung) is due 31 July of the following year.

Free calculator · 60 seconds · no account

German VAT Calculator
how much will you owe?

Estimate your monthly and annual VAT liability. See what filing late actually costs. Built for international sellers: Amazon FBA, Shopify, B2C, B2B.

19% / 7%

German VAT rates

10th

Monthly filing deadline

Live

Updates as you type

Step 1 · Estimate

Your German VAT liability

Adjust the inputs to match your business. The numbers update live.

Monthly DE-bound revenue (€)

Revenue type

Gross (incl. VAT) Net (excl. VAT)

VAT rate

Standard 19% Reduced 7%

B2C / B2B mix 100% B2C

Industry preset

Input VAT (deductible) 5% of revenue

Monthly VAT collected (gross)€0

Monthly input VAT (deducted)€0

Monthly net VAT to Finanzamt€0

Next VAT return filing deadline,

You'll owe Germany ≈

€0

in net VAT this year (×12 monthly)

Estimation only. Actual VAT depends on your specific input-VAT receipts, exempt sales, intra-Community supplies, and other factors a tax advisor reviews. This calculator gives you a ballpark, not a filing.

Actually selling on amazon.de? Skip the estimate: drop your real Amazon VAT Transactions Report (or easybill export) and we read it on your device to show the figure computed from your own file, reconciled to your file total. It's a draft we'd review before filing, not your final VAT.

Step 2 · Risk

What if you file late?

Verspätungszuschlag and late-payment surcharge (Säumniszuschlag) add up faster than most sellers realize.

Months late filing 0 months

Also late paying the VAT (adds Säumniszuschlag)

Calculation applies to one monthly VAT return, the liability number from Step 1. Repeated late filings compound this exposure.

At-risk amount (1 monthly VAT return)€0

Verspätungszuschlag (late filing)€0

Säumniszuschlag (late payment)€0

Penalty exposure

€0

on this single filing

Penalty math is simplified. Verspätungszuschlag is at the tax office's discretion (capped at €25,000); Säumniszuschlag and Zinsen apply per AO §240 / §233a. Your actual exposure can differ, we're showing the typical formula.

Step 3 · Context

Vaytax handles all of this for €89/month, about 0.00% of your annual VAT throughput.

Less than 0 late-filing penalties at the exposure shown above.

Filed by a licensed German tax advisor with the Finanzamt. Monthly VAT return, annual return, ZM, and all standard tax-office correspondence included.

Start registration

Or, get a personalized quote first.

A licensed German tax advisor reviews your numbers and emails back a fixed-price quote within 24 hours (weekdays). Free, no commitment.

German VAT Calculatorhow much will you owe?

Your German VAT liability

What if you file late?

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German VAT Calculator
how much will you owe?