01

Start with the VAT-inclusive German price

At 19% standard VAT, €39.90 contains €6.37 of output VAT and €33.53 of revenue excluding VAT. Divide by 1.19; do not subtract 19% of the customer price. This is a standard-rate planning example, so replace the VAT treatment if the product or destination requires it.

Revenue excluding VAT = €39.90 / 1.19 = €33.53; output VAT = €39.90 − €33.53 = €6.37
02

Keep the worked order as a checkable baseline

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 €12.00, fulfilment €4.00, packaging €0.60 and advertising €4.00 per order. These are invented inputs for checking the arithmetic, not Germany 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 €33.53 of revenue excluding VAT to get €7.34 of contribution. A 10% contribution target on gross sales would reserve €3.99. Compare that target with the actual result before committing to a discount, creator offer or higher ad budget.

Illustrative Germany unit economics in EUR
LineAmountBasis
Revenue excluding VAT€33.53€39.90 / 1.19
Platform commission€3.599% of gross item amount
Blended creator cost€2.0010% rate × 50% attributed share
Product cost€12.00Illustrative landed cost
Fulfilment + packaging€4.60Illustrative direct expense
Advertising€4.00Illustrative allocated spend
Contribution€7.34Before unallocated overhead and business taxes
03

Check what the German order actually costs

Check delivery costs before interpreting a VAT difference as a reason to enter Germany. Your order may have a different SKU rate, carrier charge or return outcome from the illustrative order.

Separate platform deductions from the costs of running this order
CostWho receives or bears itBase to checkSettlement treatment
Platform commissionTikTok ShopActual order fee base, category and active missionDeducted in settlement; relevant commission reverses on refunded items
Output VATAccounted for under your applicable tax treatmentVAT-inclusive selling price and product rateSeparate tax liability; not another platform fee
Creator commissionSeller funds the qualifying creator commissionEligible attributed revenue after relevant refundsReconcile the settled amount, not only the initial estimate
Fulfilment and returnsSeller, carrier or warehouse under the applicable arrangementActual shipment, handling and usable stock recoveryAn external carrier invoice is not automatically a platform deduction or refunded cost
  1. Confirm the SKU rate and any active mission in Seller Center. A first EU shop must satisfy the local-shipping, product and mission conditions; opening another country shop does not restart eligibility.
  2. Match the fee base to buyer shipping, discounts and refund rows. Do not subtract output VAT from a platform base simply because accounting revenue excludes VAT.
  3. Enter actual fulfilment and creator costs, then use the worked order below as a reproducible check. For mixed VAT, partial refunds or funded coupons, reconcile the transaction separately.
04

Test delivery before treating a VAT edge as a market decision

If fulfilment rises by €1 while the other assumptions stay fixed, contribution falls from €7.34 to €6.34. Use that sensitivity to compare an actual Germany delivery quote with the alternative destination quote. An eligible account may use 4% for 60 days; budget the regular rate as well, because the introductory period is conditional and temporary.