Use the Spanish VAT default only for the matching transaction
At 21% standard VAT, €24.90 contains €4.32 of output VAT and €20.58 of revenue excluding VAT. Divide by 1.21 to separate the figures. Check the product and destination before treating the standard rate as the final input.
Revenue excluding VAT = €24.90 / 1.21 = €20.58; output VAT = €24.90 − €20.58 = €4.32Keep the €24.90 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 €6.50, fulfilment €3.50, packaging €0.45 and advertising €2.80 per order. These are invented inputs for checking the arithmetic, not Spain 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 €20.58 of revenue excluding VAT to get €3.84 of contribution. A 10% contribution target on gross sales would reserve €2.49. Compare that target with the actual result before committing to a discount, creator offer or higher ad budget.
| Line | Amount | Basis |
|---|---|---|
| Revenue excluding VAT | €20.58 | €24.90 / 1.21 |
| Platform commission | €2.24 | 9% of gross item amount |
| Blended creator cost | €1.25 | 10% rate × 50% attributed share |
| Product cost | €6.50 | Illustrative landed cost |
| Fulfilment + packaging | €3.95 | Illustrative direct expense |
| Advertising | €2.80 | Illustrative allocated spend |
| Contribution | €3.84 | Before unallocated overhead and business taxes |
Price the discount and delivery exception together
A seller-funded €2 discount changes contribution from €3.84 to €2.47 under the illustrated assumptions. Enter a regional delivery exception as fulfilment or return handling only when a quote supports it; do not treat it as a universal Spanish cost. An eligible account may use 4% for 60 days, but a viable price should still work after that period.
This discount example holds advertising at €2.80 per order. To reproduce it in the calculator, enter €22.90 as the price and set Ad spend / gross product sales to 2.80 ÷ 22.90 × 100 (about 12.2271%); leaving the original percentage unchanged would also reduce ad spend.