Case with multiple VAT rates 1. Case with multiple VAT rates If the invoice contains multiple VAT rates (for example, 7% and 19%), and the VAT amounts are given separately, you can apply the formula to each rate: 7% VAT = 7 D → VAT base excluding VAT = 7 ÷ 0.07 = 100 D 19% VAT = 19 D → VAT base excluding VAT = 19 ÷ 0.19 = 100 D Then, add the VAT bases excluding VAT to obtain the total VAT base. 2. Limit: Taxes included in the VAT base This method does not work correctly if the VAT base excluding VAT includes other taxes such as the FODEC (French tax on consumption) or the consumption tax. In this case, VAT is calculated on an expanded VAT base, and dividing by the rate will not give you the original price of the product, but an already increased VAT base. 3. Example with FODEC included Let's assume a product costs 100 D excluding VAT, with FODEC of 1% and VAT of 19%. FODEC = 1 D VAT base = 100 + 1 = 101 D VAT = 101 × 0.19 = 19.19 D. If you try to find the base excluding VAT by calculating 19.19 ÷ 0.19 = 101 D, you get the base including FODEC, not the original price of the product.