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exempted from VAT points of sale

IB
08/09/2024
Vraag

Dear Sir/Madam,

I sell greeting cards and would also like to sell my cards to shops. Most owners will be subject to VAT. How should I go about this? For example, if I set a sale price of €3.50 per card and the points of sale are allowed to make purchases at half price (for €1.75 excluding vAT per card). Do they then have to calculate 21% vAT on that €3.50? If so, the sales outlets will incur a considerable loss and it may be less attractive for them to buy from me. I can’t quite figure it out…

Kind regards, Iris

Hi Iris,

If you sell your tickets at £1.75 excl. VAT per ticket and the shops will do so at £3.50 excl. VAT per ticket, the shops must calculate the 21% VAT they are required to charge on £3.50.

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