Purchases and sales of a van as a self-employed person in a secondary occupation

Sale price €12,000 incl. VAT? You are selling the van as a self-employed person, so you need to issue an invoice for this: 9917.35 excl. VAT + 2082.64 = 12,000 incl. VAT. You can indeed recover 85% of the vAT for the purchases of your new van. You determine this percentage yourself, but you must be able to justify it in the event of an audit.

Isn't it the case that I only have to pay VAT on 75% of the amount? Because only 75% has been entered?

And on Google, I find these contradictory arguments:

When selling the car, the entrepreneur must also charge VAT. No VAT was deducted at the time of purchases.

I am no expert, but I think you will still have to charge vAT. It would be a little too easy to purchase items 'without vAT' and then sell them without vAT. In your example, you are transferring the car to your private ownership, which I believe is different from the sale to a third party because, as a sole proprietor, there is no real distinction between your business and your private life. If you really want a definitive answer, I recommend consulting an accountant. Yes, indeed, in my example it states private, but it should actually be to a third party.