Add VAT to a net price
Net × (1 + rate ÷ 100) = GrossFor €100 before VAT at 23%, VAT is €23 and the total is €123.
From the total back to the starting price
Reverse VAT calculator for Ireland: enter a price including VAT to find the net price and VAT portion. At 23%, divide the gross by 1.23.
No mystery maths
Net × (1 + rate ÷ 100) = GrossFor €100 before VAT at 23%, VAT is €23 and the total is €123.
Gross ÷ (1 + rate ÷ 100) = NetFor €123 including VAT at 23%, the net is €100 and VAT is €23. Subtracting 23% from the gross is not the reverse calculation.
Rounding: we round the calculated VAT (when adding) or net (when removing) to the nearest cent, half up. We derive the other figure so the displayed amounts always add up. An invoice using line-by-line rounding may differ by a cent.
From calculator to spreadsheet
Put the amount in A2 and the rate in B2 (type it as 23% or 0.23, not 23). Then copy the formulas into C2, D2 and E2. These work in Excel and Google Sheets.
A2 is your net price. C2 is gross, D2 is VAT, and E2 is net.
C2: =ROUND(A2*(1+B2),2)D2: =ROUND(A2*B2,2)E2: =A2A2 is your VAT-inclusive price. C2 is net, D2 is VAT, and E2 is gross.
C2: =ROUND(A2/(1+B2),2)D2: =ROUND(A2-C2,2)E2: =A2If your spreadsheet uses semicolons instead of commas, replace the comma inside ROUND with a semicolon. “Copy as table row” copies net, VAT and gross as three numbers separated by tabs, without currency symbols or thousands separators. Paste into the first cell of a row. Format the cells as currency if needed; decimal-separator handling depends on your spreadsheet’s locale.
A few useful answers
Reverse VAT means taking the VAT out of a VAT-inclusive price to find the net price and the tax portion.
The percentage is applied to the smaller net amount. Dividing the gross by 1.23 reverses a 23% addition; taking 23% off the gross does not.
No. This tool reverses a price calculation. The reverse charge is a separate tax-accounting mechanism; check Revenue’s guidance for that treatment.