Building a German VAT (19% MwSt) Export Pricing Calculator with Mobile.de & AutoScout24 API

Gross vs Net Vehicle Pricing in the European Union

In the European automotive market (dominated by **Mobile.de** and **AutoScout24**), vehicle pricing is split into two critical tax regimes:

1. **Brutto (Gross):** Total retail price including German statutory VAT (19% Mehrwertsteuer).
2. **Netto (Net):** Price excluding VAT, applicable when exporting vehicles outside the European Union or conducting B2B intra-community sales with a valid VIES VAT ID.

Commercial dealers and corporate export desks need instant programmatic calculations of refundable VAT.

The Calculation Formula

export interface ExportPriceBreakdown {
  grossEur: number;
  isVatDeductible: boolean;
  netEur: number;
  vatEur: number;
  customsDutyEur: number;
  shippingEstimateEur: number;
  totalCifPriceEur: number;

export function calculateGermanExportPrice( grossEur: number, isVatDeductible: boolean, destinationCountry: "NON_EU" | "EU_B2B" = "NON_EU" ): ExportPriceBreakdown { const GERMAN_VAT_RATE = 0.19; const netEur = isVatDeductible ? grossEur / (1 + GERMAN_VAT_RATE) : grossEur; const vatEur = isVatDeductible ? grossEur - netEur : 0; // Example standard EU export tariff: 10% duty on CIF value const shippingEstimateEur = 1200; // Average RoRo shipping const customsDutyEur = destinationCountry === "NON_EU" ? (netEur + shippingEstimateEur) * 0.10 : 0; return { grossEur, isVatDeductible, netEur: Math.round(netEur), vatEur: Math.round(vatEur), customsDutyEur: Math.round(customsDutyEur), shippingEstimateEur, totalCifPriceEur: Math.round(netEur + shippingEstimateEur + customsDutyEur) }; } ```