Nettosumme

Nettosumme, in accounting and invoicing, refers to the net sum of a transaction—essentially the subtotal of goods and services after deductions but before value-added tax (VAT) and other mandatory charges. It represents the amount that is used as the basis for tax calculation and for determining what is payable before any taxes are added.

In practice, the Nettosumme is the total of line items after applying discounts, rebates, or allowances. It is typically contrasted with the Bruttosumme, which includes the VAT or sales tax, and with the Bruttobetrag or Nettobetrag terms that may be used interchangeably in some contexts. The exact terminology can vary by country, industry, or internal accounting standards, but the general concept remains the same: Nettosumme excludes VAT and similar taxes.

The relationship to VAT is straightforward: VAT is calculated on the Nettosumme, and the resulting VAT is added to yield the Bruttosumme. For example, if the Nettosumme is 100 units and the applicable VAT rate is 19%, the VAT would be 19 units, resulting in a Bruttosumme of 119 units. Additional charges such as shipping or handling may be treated separately or included in the Nettosumme, depending on contractual terms or invoicing practices.

Nettosumme is commonly used in invoices, quotes, and financial reports to indicate the pre-tax value of goods and services. It is a key reference point for customers and businesses when reviewing costs, applying discounts, and planning tax obligations.