Discounts 1. Discounts If a discount is applied, it reduces the net base before VAT calculation. Example: Initial price: 200 D Discount: 50% → New net price = 100 D VAT at 19% = 100 × 0.19 = 19 D. If you only have VAT (19 D), you can find the net base (100 D) by dividing by 0.19. But be careful: this base is after the discount, not the initial price. 2. Risks of error with a composite base If the invoice groups together several items with different rates or includes additional costs (shipping, packaging, etc.), the net base becomes composite. In this case, dividing the total VAT amount by a single rate can give an incorrect or approximate result, as each component may have a different rate. 3. Recommendation: Request detailed invoices To avoid any ambiguity, it is strongly recommended to request invoices that specify: The price excluding VAT per item The discounts applied The VAT rates used The VAT amount by rate Other taxes included in the tax base (FODEC, consumption tax) This allows for clear reading, rigorous control, and accounting that complies with tax standards.