Why fuel economy units are tricky
Fuel economy units do not all move in the same direction. MPG and km/L rise as a vehicle becomes more efficient, but L/100 km falls. That inverse relationship is why a converter cannot treat all fuel economy units as simple multipliers.
US and UK miles per gallon are not interchangeable either, because the gallons are different sizes. A UK gallon is larger than a US gallon, so the same car will always show a higher mpg value in UK terms than in US terms.
L/100 km = 100 / (km/L)
Metric consumption is the inverse of metric efficiency.
1 US gal = 3.785411784 L
US gallon size used in mpg (US) conversions.
1 UK gal = 4.54609 L
Imperial gallon size used in mpg (UK) conversions.