> ## Documentation Index
> Fetch the complete documentation index at: https://globale-enterprise.mintlify.site/llms.txt
> Use this file to discover all available pages before exploring further.

# Duties and Taxes Process

Below are examples of the financial process that takes place between European Merchants and both European and Non-European customers,

**Example: Intra-EU “distance selling” to Germany (VAT = 19%)**

EU Merchant – EU Customer

* Product price in Europe = €121 (€100 + 21% VAT) - exported into the EU (Germany)
* Shipping cost €10 , charged to customer €5 (shipping subsidy €5)

<Frame>
  <img src="https://mintcdn.com/globale-enterprise/12a3ouYsTLkxux6r/images/uuid-6409f528-76fb-dbc4-1113-5ab0fe0f910f.png?fit=max&auto=format&n=12a3ouYsTLkxux6r&q=85&s=c1a1ffc4b29b374ac1bdc954ce2f94dc" width="904" height="391" data-path="images/uuid-6409f528-76fb-dbc4-1113-5ab0fe0f910f.png" />
</Frame>

Net product sale for Merchant: €100

Net after shipping subsidy: €95

**Example: Deduct Dutch VAT outside the EU**

Dutch Merchant – Non-EU Customer

* Product price in Europe = €121 (€100 + 21% VAT) - exported out of the EU
* Shipping cost €10 , charged to customer €5 (shipping subsidy €5)

<Frame>
  <img src="https://mintcdn.com/globale-enterprise/QCkZopg74p33aKvu/images/uuid-f5eaac23-0f1c-f183-e774-71de74ee6d67.png?fit=max&auto=format&n=QCkZopg74p33aKvu&q=85&s=6e146ff364e259c5cae46c24d8c28934" width="5475" height="2080" data-path="images/uuid-f5eaac23-0f1c-f183-e774-71de74ee6d67.png" />
</Frame>

Net product sale for Merchant: €100

Net after shipping subsidy: €95

<Note>
  While the sale is a domestic sale between two Dutch entities, since the final destination of the goods is outside of the EU, a VAT exemption applies.
</Note>

**Example: “Pocket” VAT outside the EU**

Dutch Merchant – Non-EU Customer

* Product price in Europe = €121 (€100 + 21% VAT) - exported out of the EU
* Shipping cost €10 , charged to customer €5 (shipping subsidy €5)

<Frame>
  <img src="https://mintcdn.com/globale-enterprise/D5z97UtD_lzn1sEI/images/uuid-2e11b16d-9d1b-174e-1bf4-ffb0fe0cd265.png?fit=max&auto=format&n=D5z97UtD_lzn1sEI&q=85&s=56126266cd69389665494fecb3556c6b" width="5504" height="2080" data-path="images/uuid-2e11b16d-9d1b-174e-1bf4-ffb0fe0cd265.png" />
</Frame>

Net product sale for Merchant: €121

Net after shipping subsidy: €116

<Note>
  While the sale is a domestic sale between two Dutch entities, since the final destination of the goods is outside of the EU, a VAT exemption applies.
</Note>