Nettozahlung

Nettozahlung is a term used in German-speaking finance and commerce to denote the payment of the net amount due under a contract, i.e., the amount excluding value-added tax (VAT) and other charges. In practice it appears in two related senses: as the net price on an invoice, and as payment terms specifying when the net amount must be paid.

Invoicing: Invoices typically separate the net amount (Nettobetrag or Nettopreis) from the VAT (USt or MwSt) and any additional charges. The buyer owes the net amount as the base price, to which VAT is added for reporting and remittance to the tax authority. If the contract offers a cash discount (Skonto) for early payment, that discount is usually calculated on the net amount. The quote and invoice may say "Zahlung netto" or "Zahlung innerhalb von 14 Tagen netto," indicating payment of the net amount within the specified term.

Payment terms: "Zahlung netto" means payment of the agreed net price, not including VAT, within the contractually agreed period. It is common in B2B transactions and in cross-border trade within the EU to distinguish "netto" from "brutto" prices.

Other uses: In payroll or loan contexts, "Nettozahlung" or "Nettoauszahlung" can refer to the net cash outlay after deductions, although more common terms in these areas are "Nettogehalt" or "Nettoauszahlung" depending on the context.

See also: Nettopreis, Bruttobetrag, Umsatzsteuer, Skonto.