Separate the Netherlands’ VAT from the EUR selling price
At 21% standard VAT, €32.90 contains €5.71 of output VAT and €27.19 of revenue excluding VAT. Divide by 1.21 instead of subtracting 21% of the customer price. Use the standard rate only where it matches the product and transaction.
Revenue excluding VAT = €32.90 / 1.21 = €27.19; output VAT = €32.90 − €27.19 = €5.71Keep the €32.90 order as the regular-rate reference
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 €9.00, fulfilment €3.80, packaging €0.55 and advertising €3.30 per order. These are invented inputs for checking the arithmetic, not Dutch 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 €27.19 of revenue excluding VAT to get €5.93 of contribution. A 10% contribution target on gross sales would reserve €3.29. Compare that target with the actual result before committing to a discount, creator offer or higher ad budget.
| Line | Amount | Basis |
|---|---|---|
| Revenue excluding VAT | €27.19 | €32.90 / 1.21 |
| Platform commission | €2.96 | 9% of gross item amount |
| Blended creator cost | €1.65 | 10% rate × 50% attributed share |
| Product cost | €9.00 | Illustrative landed cost |
| Fulfilment + packaging | €4.35 | Illustrative direct expense |
| Advertising | €3.30 | Illustrative allocated spend |
| Contribution | €5.93 | Before unallocated overhead and business taxes |
Separate the 90-day incentive from the replenishment plan
At the stated inputs, the eligible 2% rate produces €8.24 contribution, compared with €5.93 at 9%. An eligible account may use 2% for 90 days, but an existing EU seller should verify the account-specific conditions rather than assume a new destination qualifies. Compare inventory expected to sell during the window with inventory that will face the regular rate.