nettobetrag

Nettobetrag is a term used in German-speaking accounting and commerce to denote the net amount payable for goods or services. It represents the price after deductions such as discounts or rebates and before the addition of value-added tax (VAT) or other surcharges. In standard invoicing, the Nettobetrag forms the base amount on which VAT is calculated; the Bruttobetrag equals the Nettobetrag plus VAT.

On invoices, the Nettobetrag is typically shown separately from VAT and any additional charges. It reflects the price after reductions and exclusions but before tax, so tax authorities can determine the amount of VAT due. The distinction between Nettobetrag and Bruttobetrag is important for accounting, tax reporting, and price comparisons.

Calculation example: If a supplier lists a price of 1,000 EUR and offers a 50 EUR discount, the Nettobetrag is 950 EUR. With a VAT rate of 19%, VAT amounts to 180.50 EUR, and the Bruttobetrag is 1,130.50 EUR. Different VAT regimes or special discounts can alter both the Nettobetrag and the resulting tax.

In a payroll or personnel context, the term is less common for compensation, where Nettobetrag can refer to take-home pay after deductions. However, the more typical terms are Nettolohn or Nettogehalt to denote net salary.

See also: Bruttobetrag, Umsatzsteuer, Mehrwertsteuer, Rabatte, Skonto.