Reverse VAT Calculator

Remove VAT from any gross total across all 27 EU member states, the UK, Norway, and Switzerland. Essential for cross-border sellers, expense reports, and B2B invoicing.

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Use our reverse VAT calculator — also called a backwards VAT calculator or remove-VAT calculator — to work out VAT backwards from any gross, VAT-inclusive total. It backs the tax out of a tax-inclusive (inc-VAT) price to reveal the net (ex-VAT) price and the exact VAT amount, using standard rates for all 27 EU countries, the UK, Norway, and Switzerland, or any custom rate you enter.

Worked example. €119 total in Germany (19% VAT) → €100 pre-VAT, €19 VAT.

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Looking for the UK VAT Calculator?

For detailed UK VAT calculations, reduced rates (5% and 0%), and HMRC guidance on the £90,000 threshold, use our dedicated UK tool.

UK VAT Calculator →

For informational purposes only. Tax rates change frequently — verify with your state's Department of Revenue before filing. This tool is not a substitute for professional tax advice.

Last updated: August 17, 2026 · Rate source metadata is tracked in the TaxesLedger tax data registry.

Data methodology reviewed by M. Imtinan Farooq — Data Engineer focused on financial data systems.

Imtinan specializes in financial data systems and multi-state US sales tax modeling. With hands-on experience building data pipelines that attach source metadata, confidence labels, and verification status to tax records, he helps keep TaxesLedger rates auditable and easier to refresh. This is an educational calculator, not tax, accounting, or legal advice. LinkedIn

Data Sources: State DORs · Canada Revenue Agency · EU VAT authorities · Tax Foundation references

Backwards VAT Calculator

A backwards VAT calculator is used to extract or remove VAT from a VAT-inclusive price (also known as the gross price). In many parts of the world, including the UK and the European Union, retail prices must legally include VAT. If you have a total invoice or purchase amount and need to calculate the pre-tax base price, you are working out VAT backwards. This process is essential for bookkeeping, submitting expense claims, and generating B2B invoices.

How to Calculate VAT Backwards

To calculate VAT backwards and determine the pre-tax amount, you cannot simply subtract the VAT percentage directly from the total (doing so would result in an incorrect amount). Instead, you must divide the gross price by 1 plus the VAT rate as a decimal:

Mathematical FormulaNet Price = Gross Price \div (1 + \text{VAT Rate})

Mathematical Formula\text{VAT Amount} = \text{Gross Price} - \text{Net Price}

For example, if the VAT rate is 20%, you divide the gross price by 1.20. If the VAT rate is 19%, you divide by 1.19.

Reverse VAT Example

Let's look at a clear practical example. If you have a purchase with a gross total of £120 which includes a 20% VAT rate:

Gross Price (Total): £120.00
Net Price (Excluding VAT): £120.00 ÷ 1.20 = £100.00
VAT Amount: £120.00 - £100.00 = £20.00

Thus, £120 total with 20% VAT equals £100 net and £20 VAT.

Reverse VAT Divisor for Every Common Rate

To remove VAT, divide the gross total by the divisor for its rate. The table below shows the divisor and the exact net price and VAT for a 100 gross total at each standard European rate:

VAT rate	Divide gross by	Net (on 100 gross)	VAT removed	Example countries
17%	÷ 1.17	85.47	14.53	Luxembourg
19%	÷ 1.19	84.03	15.97	Germany, Cyprus
20%	÷ 1.20	83.33	16.67	UK, France, Austria
21%	÷ 1.21	82.64	17.36	Spain, Netherlands, Belgium, Romania
22%	÷ 1.22	81.97	18.03	Italy
23%	÷ 1.23	81.30	18.70	Ireland, Poland, Portugal, Slovakia
24%	÷ 1.24	80.65	19.35	Greece, Estonia
25%	÷ 1.25	80.00	20.00	Sweden, Denmark, Norway
27%	÷ 1.27	78.74	21.26	Hungary

Standard rates shown; several countries also apply reduced rates. Enter any custom rate in the calculator above.

Reverse VAT in the UK: Fractions and Input Tax Recovery

The UK is the biggest market for reverse VAT calculations because retail prices must include VAT by law. Two UK-specific shortcuts are worth knowing. First, the VAT fraction: at the 20% standard rate the VAT is exactly 1/6 of the gross (£120 ÷ 6 = £20 VAT), and at the 5% reduced rate it is 1/21. Second, for VAT-registered businesses the reverse calculation is the first step in input VAT recovery: under HMRC rules you can reclaim VAT on business expenses provided you hold a valid VAT invoice, the expense relates to taxable supplies, and you are not on the Flat Rate Scheme (which trades input VAT recovery for simplified accounting). Accurate reverse calculation keeps your MTD VAT return correct.

For adding UK VAT and full HMRC guidance on the £90,000 registration threshold, use the dedicated UK VAT calculator.

Country VAT Calculators

For users who need to compute value-added tax using specific local regulations, we provide dedicated country VAT calculators. These specialized tools handle local standard and reduced rates, registration thresholds, and compliance requirements. You can use our dedicated UK VAT calculator, France VAT calculator, Germany VAT calculator, Italy VAT calculator, or Spain VAT calculator to estimate tax amounts precisely for your B2B invoices.

Frequently asked questions

Quick answers to the most common questions users ask.

How do you work out VAT backwards?

To work out VAT backwards, divide the total VAT-inclusive (gross) price by 1 plus the VAT rate as a decimal. For a £120 item with 20% VAT, divide £120 by 1.20 = £100 net. The difference (£20) is the VAT. At 19% you divide by 1.19; at 21% by 1.21.

Is a backwards VAT calculator the same as a reverse or remove-VAT calculator?

Yes — 'backwards VAT calculator', 'reverse VAT calculator' and 'remove VAT calculator' all describe the same thing: backing the VAT out of a gross total to find the net (pre-tax) price and the VAT amount. They are interchangeable terms for the same calculation.

Why can't I just subtract the VAT percentage from the total?

Because the percentage was applied to the smaller net price, not the larger gross total. Subtracting 20% from a £120 gross gives £96, which is wrong. The VAT was 20% of £100 (the net), not of £120. You must divide by 1.20 to reverse it correctly, which gives £100 net and £20 VAT.

What does 'inclusive of VAT' mean?

'Inclusive of VAT' (or 'inc VAT') means the price already contains the VAT — it is the gross total you pay. 'Exclusive of VAT' (or 'ex VAT') is the net price before VAT is added. This calculator converts an inclusive/gross price back to its exclusive/net value.

How do I remove VAT from a price to get the net amount?

Enter the gross (VAT-inclusive) total and the VAT rate above, and the calculator removes the VAT instantly. Manually: net = gross ÷ (1 + rate). For €121 at 21%, net = €121 ÷ 1.21 = €100, and the VAT removed is €21.

What is the divisor for each VAT rate?

Divide the gross total by: 1.20 for 20% (UK, France), 1.19 for 19% (Germany), 1.21 for 21% (Spain, Netherlands, Belgium), 1.22 for 22% (Italy), 1.23 for 23% (Ireland, Poland, Portugal), 1.25 for 25% (Sweden, Denmark), and 1.27 for 27% (Hungary).

What is the UK VAT fraction for 20%?

The VAT fraction is 1/6. To find the VAT inside a UK gross price at 20%, divide by 6: £120 ÷ 6 = £20 VAT. It works because 20% of the net equals 1/6 of the gross. For the UK reduced 5% rate, the fraction is 1/21. UK accountants use these fractions for quick mental arithmetic on receipts.

When would I need to reverse-calculate UK VAT?

Common UK scenarios: extracting VAT from till receipts for expense claims, separating VAT on supplier invoices for input tax recovery, calculating the VAT element of mixed supplies, preparing MTD VAT returns when you only have gross figures, and auditing petty cash. UK retail prices always include VAT by law, so reverse calculation is how you extract the tax element.

Are VAT rates the same across the EU?

No. Each member state sets its own standard rate. Hungary is the highest at 27%, Luxembourg the lowest at 17%. Most fall between 19% and 25%. That is why a reverse VAT calculation depends entirely on the rate that applied to the original price.

Does this reverse VAT calculator handle UK VAT?

Yes. The UK standard rate of 20% is fully supported, along with the UK reduced rate (5%), Norway (25%), Switzerland (8.1%), and every EU member state. You can also enter any custom rate.

How do I convert an ex-VAT price to an inc-VAT price?

That is the forward calculation: multiply the net (ex-VAT) price by 1 plus the rate. For £100 net at 20%, gross = £100 × 1.20 = £120. Use the country VAT calculators for adding VAT; this page focuses on removing it.

🇪🇺 EU Commission📊 OECD

Official Sources & Citations

All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.

International Tax Bodies

Comprehensive portal for VAT rates and rules across all 27 EU member states, including B2B/B2C regulations.

ec.europa.eu

Global comparative data on VAT/GST structures and consumption tax trends across OECD member nations.

oecd.org

Professional & Industry Organizations

Professional accounting standards and resources for sales tax compliance, risk management, and audit defense.

aicpa.org

Intergovernmental agency facilitating state tax uniformity, nexus guidelines, and model tax statutes.

mtc.gov

TaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rate records include source metadata and verification status; always confirm with your jurisdiction's official Department of Revenue before filing. Last registry update: September 11, 2026.

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