Module 121 min2569 wordsFree — no account
Nineteen or seven percent: the rule, the exception and the list
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 249 words · 3 min
Worked example
From the gross price to the tax it contains
A customer pays 119 € for a supply at the standard rate. Divided by 1.19, that gives 100 € of consideration and 19 € of tax. If he pays 107 € for reduced-rate goods, it is 100 € of consideration and 7 € of tax. Simply taking 19 percent of 119 € would give 22.61 €, which is 3.61 € too much.
Practical case
A month in the bookshop
In March Lena Brandt achieves the following net sales: printed books 8,000 €, e-books from her online shop 1,000 €, stationery and greeting cards 2,000 €, and bottled mineral water from the small fridge at the entrance 500 €. How much VAT does she owe for March in total, and which sales belong to which rate?
Hint: Assign each sale to a number: Annex 2 number 49, § 12(2) no. 14, or no number at all. For the water, check the exclusion in number 34.
Show the solution
Printed books fall under Annex 2 number 49 and thus § 12(2) no. 1: 8,000 € times 7 percent gives 560 €. E-books are favoured under § 12(2) no. 14: 1,000 € times 7 percent gives 70 €. Stationery appears in no number: 2,000 € times 19 percent gives 380 €. Bottled mineral water is excluded from number 34: 500 € times 19 percent gives 95 €. Together that is 630 € at the reduced rate and 475 € at the standard rate.
Answer: 1,105 € of VAT for March
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