Separate Austrian VAT from the selling price
At 20% standard VAT, €36.90 contains €6.15 of output VAT and €30.75 of revenue excluding VAT. Divide by 1.20; do not subtract 20% of the customer price. Confirm a different tax treatment before changing the input.
Revenue excluding VAT = €36.90 / 1.20 = €30.75; output VAT = €36.90 − €30.75 = €6.15Keep the worked Austria order transparent
Assume a 9% platform fee and a 10% creator rate on half of comparable orders, equivalent to a 5% blended creator cost in this equal-value example. The product costs €10.50, fulfilment €4.20, packaging €0.60 and advertising €3.80 per order. These are invented inputs for checking the arithmetic, not Austria market averages.
The example has no buyer-paid shipping, coupons or refunds. Costs use a consistent basis excluding recoverable input VAT where applicable; displayed amounts are rounded after calculation.
Subtract the direct costs from €30.75 of revenue excluding VAT to get €6.48 of contribution. A 10% contribution target on gross sales would reserve €3.69. Compare that target with the actual result before committing to a discount, creator offer or higher ad budget.
| Line | Amount | Basis |
|---|---|---|
| Revenue excluding VAT | €30.75 | €36.90 / 1.20 |
| Platform commission | €3.32 | 9% of gross item amount |
| Blended creator cost | €1.85 | 10% rate × 50% attributed share |
| Product cost | €10.50 | Illustrative landed cost |
| Fulfilment + packaging | €4.80 | Illustrative direct expense |
| Advertising | €3.80 | Illustrative allocated spend |
| Contribution | €6.48 | Before unallocated overhead and business taxes |
Compare the post-incentive case before copying a German plan
If fulfilment increases by €1.20 while the other assumptions stay fixed, contribution falls from €6.48 to €5.28. This is a planning sensitivity, not a quoted Austrian charge. An eligible Austrian account may use 2% for 90 days; compare the timing and regular-rate case with Germany’s separate 4%/60-day structure before reusing a price or stock plan.