VAT calculator — net and gross
Calculate VAT instantly: net to gross or gross to net. Rates 23%, 8%, 5%, 0%. Free VAT calculator, no signup.
Current for 2026Methodology →
Digital Services VAT Calculator 2026
The Digital Services VAT Calculator helps you quickly compute the VAT amount due on electronic services sold to customers in the European Union. Simply enter the net amount and the VAT rate applicable in the buyer's country, and the calculator will show you the VAT amount and the gross total. Digital services — such as streaming, SaaS software, online courses, and e-books — are subject to special VAT rules in the EU. Once you exceed the €10,000 threshold for B2C cross-border sales, the VAT rate of the buyer's country applies and you must report through the OSS (One Stop Shop) system. Our calculator supports any VAT rate, so you can verify the tax for any EU market.
Na tej stronie
How to use the Digital Services VAT Calculator
1. Enter the net amount of the digital service (price excluding VAT). 2. Enter the VAT rate applicable in the customer's country: • Germany: 19% • France: 20% • Italy: 22% • Poland: 23% • Hungary: 27% 3. The calculator automatically computes: • VAT amount (net × rate / 100) • Gross amount (net + VAT) • Applied VAT rate 4. Use the results for invoicing or OSS reporting.
Example: VAT calculation for a digital service
You sell a SaaS subscription to a customer in Germany for 1,000 PLN net. German VAT rate: 19%. VAT = 1,000 × 19% = 190 PLN. Gross = 1,000 + 190 = 1,190 PLN. Second transaction: online course sold to a Hungarian customer for 500 PLN net. Hungarian VAT rate: 27%. VAT = 500 × 27% = 135 PLN. Gross = 500 + 135 = 635 PLN.
Frequently Asked Questions
What are digital services for VAT purposes?
Digital services are electronically supplied services such as music and video streaming, online games, SaaS software, e-books, online courses, and mobile applications. They are delivered and consumed entirely over the internet without physical delivery.
How is VAT on digital services calculated?
VAT amount = net amount × VAT rate / 100. Gross amount = net amount + VAT. Example: 1,000 PLN net × 23% = 230 PLN VAT, gross = 1,230 PLN. The calculator performs these computations automatically.
Which VAT rate applies to digital services sold to EU customers?
Once you exceed the €10,000 threshold for annual B2C cross-border sales to the EU, the VAT rate of the buyer's country applies. Examples: Germany 19%, France 20%, Italy 22%, Hungary 27%, Sweden 25%. Below the threshold you may apply the Polish rate of 23%.
What is the OSS system for digital services?
OSS (One Stop Shop) is a simplified VAT reporting system for digital services sold B2C across the EU. Instead of registering for VAT in each EU country separately, you file a single quarterly JPK_OSS return in Poland.
When must I use the customer's country VAT rate?
The obligation to apply the buyer's country VAT rate arises once total annual B2C sales to all EU countries combined exceed €10,000. Below this threshold you may use the Polish VAT rate of 23%.
Does digital services VAT apply to B2B sales?
No. Special digital services VAT rules apply only to B2C sales (to private consumers). In B2B transactions, the reverse charge mechanism applies — the buyer accounts for VAT themselves.
What are the VAT rates on digital services across EU countries?
Standard VAT rates vary significantly: from 17% (Luxembourg) to 27% (Hungary). Germany 19%, France 20%, Spain 21%, Italy 22%, Poland 23%, Denmark and Sweden 25%. The calculator supports any rate.
Can the calculator handle VAT rates other than 23%?
Yes. The "VAT Rate" field accepts any percentage value. You can enter the rate applicable in the customer's country or the Polish standard rate of 23%.
How do I register for the OSS scheme for digital services?
OSS registration is done through the e-Deklaracje portal operated by the Polish Ministry of Finance. The process is free and fully online. Once registered, you report VAT quarterly via a JPK_OSS file.
Does the calculator result have legal standing?
No. The calculator is for informational purposes only and does not constitute tax or legal advice. If in doubt, consult a tax advisor or accounting firm.
Results are for informational purposes only. The obligation to apply the customer's country VAT rate depends on annual B2C sales volume to the EU (€10,000 threshold). VAT rates may change. This calculator does not constitute tax or legal advice.
Related calculators
Reverse VAT Calculator
Calculate the net amount and VAT from a gross price, or add VAT to a net price. Reverse VAT calculator for 23%, 8%, 5% and 0% rates — free online tool.
Related articles
- VAT Rates in Poland 2026 — Standard, Reduced & Zero Rate GuideComplete guide to Polish VAT in 2026: 23% standard, 8% and 5% reduced rates, 0% exports, registration threshold, JPK_V7 reporting and reverse charge.
- VAT in Poland 2026 — Rates, Registration and How It WorksA practical guide to Polish VAT (PTU) in 2026: standard and reduced rates, registration thresholds, VAT returns, split payment rules and intra-EU transactions.
- Poland VAT Rates Guide 2026 — Standard, Reduced and ZeroComplete overview of Polish VAT rates: 23%, 8%, 5%, and 0% — which rate applies when and how to calculate VAT.