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 10% of the tax (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

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.

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.

Step 2 · Risk

What if you file late?

Verspätungszuschlag and 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 10% of tax, max €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 €79/month, about 0.00% of your annual VAT throughput.

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

Licensed tax advisor. the Finanzamt. Monthly VAT return, annual return, ZM, 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 4 hours (weekdays 9-18 CET). Free, no commitment.

German VAT Calculator: how much will you owe?

Your German VAT liability

What if you file late?

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