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 = €6.37Keep 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.
| Line | Amount | Basis |
|---|---|---|
| Revenue excluding VAT | €33.53 | €39.90 / 1.19 |
| Platform commission | €3.59 | 9% of gross item amount |
| Blended creator cost | €2.00 | 10% rate × 50% attributed share |
| Product cost | €12.00 | Illustrative landed cost |
| Fulfilment + packaging | €4.60 | Illustrative direct expense |
| Advertising | €4.00 | Illustrative allocated spend |
| Contribution | €7.34 | Before unallocated overhead and business taxes |
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.
| Cost | Who receives or bears it | Base to check | Settlement treatment |
|---|---|---|---|
| Platform commission | TikTok Shop | Actual order fee base, category and active mission | Deducted in settlement; relevant commission reverses on refunded items |
| Output VAT | Accounted for under your applicable tax treatment | VAT-inclusive selling price and product rate | Separate tax liability; not another platform fee |
| Creator commission | Seller funds the qualifying creator commission | Eligible attributed revenue after relevant refunds | Reconcile the settled amount, not only the initial estimate |
| Fulfilment and returns | Seller, carrier or warehouse under the applicable arrangement | Actual shipment, handling and usable stock recovery | An external carrier invoice is not automatically a platform deduction or refunded cost |
- 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.
- 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.
- 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.
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.