Guides
Net and Gross Prices for Team Clothing Explained
In short
All prices on macherkleidung.de are net guide prices, i.e. excluding VAT. Businesses entitled to deduct input VAT can offset the VAT with their tax office. For everyone else – e.g. clubs or private individuals – the statutory VAT is added to the net price. For tax questions about team clothing we recommend consulting a tax adviser.
What does net price mean?
A net price is the price excluding value added tax (VAT). In Germany the standard VAT rate is 19 %. On a net invoice of €100, €19 VAT is therefore added, so the gross invoice amount is €119. In B2B – that is, between companies – prices are usually stated net, because businesses can claim the VAT back as input tax.
Who benefits from input VAT deduction?
Businesses and companies registered for VAT can claim the VAT shown on the invoice as input tax from the tax office – i.e. they effectively do not pay it themselves. For this group, net prices are the relevant basis for comparison. Not entitled to input VAT deduction are, for example, small businesses under Section 19 of the German VAT Act (UStG), non-profit clubs without VAT-liable income or private individuals. They pay the gross amount including VAT.
Online prices are guide prices
The prices shown on macherkleidung.de are net guide prices. The binding price results after a personal review of stock, logo and deadline. The invoice then contains the net amount and the VAT shown separately. For most trade and commercial businesses ordering team clothing with a logo, the net comparison is the one that matters in practice – make sure your bookkeeping records it correctly.
Deducting team clothing for tax: a cautious note
In principle, business expenses for work clothing can be tax-deductible – but that depends on the exact use, the imprint and other tax criteria. Work clothing with a company logo that is worn exclusively for work is often accepted as a business expense in practice. However, we cannot and may not give tax advice – please clarify the exact tax treatment of your team clothing with a qualified tax adviser.
At a glance
| Amount | Example (€100 net) |
|---|---|
| Net price | 100,00 € |
| VAT 19 % | 19,00 € |
| Gross price | 119,00 € |
Frequently asked questions
Do you issue invoices with VAT shown separately?
Yes. The invoice shows the net amount and the statutory VAT separately, so that VAT-registered businesses can claim the input tax correctly.
We are a non-profit club – do we pay VAT?
That depends on your VAT situation. Non-profit clubs are generally not entitled to input VAT deduction and pay the gross amount. For details on your specific situation, we recommend asking a tax adviser.
Can we deduct the team clothing as a business expense?
Possibly yes, if the clothing with the company logo is used exclusively for work. However, the tax classification depends on various factors. Please clarify this with a tax adviser – we cannot and may not give binding information on this.
