NettoPreis

Nettopreis is a price term used in German-speaking countries to denote the price of goods or services excluding value-added tax (VAT) and other taxes. It represents the base price before tax and is commonly used in business-to-business transactions, trade pricing, and in commercial contracts. The corresponding gross price, or Bruttopreis/Bruttopreis, includes VAT and any other statutory charges.

In practice, the net price is the amount on which VAT is calculated. To obtain the total amount payable, the applicable VAT rate is added to the net price. For example, a net price of 100 euros with a 19% VAT results in a gross price of 119 euros. In invoices, the net price, the VAT rate, the VAT amount, and the total gross price are typically shown separately.

The term is widely used in Germany, Austria, and Switzerland, as well as by international suppliers pricing for German-speaking customers. Businesses often quote net prices to other businesses to indicate the price before tax, while private consumers typically see gross prices that include VAT. The net vs gross distinction is especially important for tax deduction, accounting, and cross-border trading, where VAT rules may differ.

Net prices may or may not include ancillary costs such as shipping, handling, or installation; the contract or quotation should specify what is included in the stated net price. Similarly, in cross-border sales, the currency, taxes, and invoicing terms should be clearly defined.