Module 18 min892 wordsFree — no account
Understanding VAT: collected, deductible, and what you actually owe
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 46 words · 1 min
Worked example
Méline's month
Sales: €12,000 gross = €10,000 net + €2,000 VAT collected (20% rate). Purchases: €3,600 gross = €3,000 net + €600 deductible VAT. Net VAT due: €2,000 − €600 = €1,400. The remaining €600 was already paid to her suppliers, who hand it over themselves.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.