VAT calculator
| Country | Standard | Reduced | VAT fraction |
|---|---|---|---|
| Netherlands | 21% | 9% | 21/121 |
| Belgium | 21% | 6% / 12% | 21/121 |
| Germany | 19% | 7% | 19/119 |
| France | 20% | 5.5% / 10% | 1/6 |
| United Kingdom | 20% | 5% | 1/6 |
| Ireland | 23% | 9% / 13.5% | 23/123 |
| Spain | 21% | 10% | 21/121 |
| Italy | 22% | 5% / 10% | 22/122 |
Rates change and reduced rates depend on what is being sold. Check the current rate with the tax authority for the country in question.
To add VAT, multiply the net amount by one plus the rate: 100 at 21% becomes 121. To remove it, divide the gross by the same figure — 121 ÷ 1.21 = 100. Subtracting 21% from the gross gives the wrong answer.
How to calculate VAT
The rate to apply depends on what is being sold and where the customer is, not on where you are. Selling digital services to consumers in another EU country means charging that country rate, which is what the One Stop Shop scheme exists to administer. Business-to-business sales across borders are usually reverse-charged, so no VAT is added at all and the customer accounts for it. And several categories — books, food, childrens clothing — carry reduced or zero rates that differ country by country.
Questions
Divide by one plus the rate. At 21%, divide by 1.21. Do not subtract 21%, which gives a different and wrong answer.