01

Use the Belgian VAT default as a transaction input

At 21% standard VAT, €28.90 contains €5.02 of output VAT and €23.88 of revenue excluding VAT. Divide by 1.21; do not subtract the VAT percentage from gross sales. Verify the product and destination before using the standard rate.

Revenue excluding VAT = €28.90 / 1.21 = €23.88; output VAT = €28.90 − €23.88 = €5.02
02

Keep the illustrative order reproducible

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 €7.80, fulfilment €3.90, packaging €0.55 and advertising €3.00 per order. These are invented inputs for checking the arithmetic, not Belgium 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 €23.88 of revenue excluding VAT to get €4.59 of contribution. A 10% contribution target on gross sales would reserve €2.89. Compare that target with the actual result before committing to a discount, creator offer or higher ad budget.

Illustrative Belgium unit economics in EUR
LineAmountBasis
Revenue excluding VAT€23.88€28.90 / 1.21
Platform commission€2.609% of gross item amount
Blended creator cost€1.4510% rate × 50% attributed share
Product cost€7.80Illustrative landed cost
Fulfilment + packaging€4.45Illustrative direct expense
Advertising€3.00Illustrative allocated spend
Contribution€4.59Before unallocated overhead and business taxes
03

Compare Belgium and the Netherlands through the quote, not a copied price

If the fulfilment quote increases by €0.80 while the other assumptions stay fixed, contribution falls from €4.59 to €3.79. That sensitivity is not a claim about either country’s carrier cost. An eligible account may use 2% for 90 days; keep a separate regular-rate case when deciding whether a shared stock pool can support both markets.