I've made the VAT very simple. I always pay 21% VAT no matter what. That way I don't get in trouble with the tax office (as I may pay too much), and my bookkeeping gets much more simple (which saves easily the money in not wasted time of thinking of complicated VAT formulas).
Businesses need only to buy and sell products, there is no other thing needed. Salaries and insurances are uselessly complicated, just treat your employees as products which produce products. So when you buy something for your company, you pay the real price (which includes VAT), and when you sell it, you sell it for the real price too (which also includes VAT).
Lets say you buy some raw material, like 3D engines, and you sell games which are produced with those 3D engines. Then you book the purchase (real price), and you book the sales (real price). For the tax office you just inform that you have bought and sold products, and if you sold for more than you bought, you just pay the taxes. Which is for example: 150€ purchase price = (150€ real price, 150€*21/100 = 31.5€ tax). Ok, so you got 31.5€ tax to spend on sales. Now you sell the game for 50€ times 100 (you sold 100 copies of it). So you have 50€*21/100 = 10.5€, so 10.5€ * 100 = 1050€ tax. You can now reduce the purchase tax from the sales tax, and you pay only 1050€-31.5€ to the tax office.
Of course its stupid to make more sales than purchases, so you should always grow your company revenue by investing in more products before you have to pay taxes. If you sell 100 games, and bought only 1 engine, you should buy all kinds of other essential tools for the company, like flash drives, usb sticks, higher bandwidth, leather chairs, ferraris, etc..., because all tax you pay to the government is lost money. Its better to have it invested in some real assets.
Businesses need only to buy and sell products, there is no other thing needed. Salaries and insurances are uselessly complicated, just treat your employees as products which produce products. So when you buy something for your company, you pay the real price (which includes VAT), and when you sell it, you sell it for the real price too (which also includes VAT).
Lets say you buy some raw material, like 3D engines, and you sell games which are produced with those 3D engines. Then you book the purchase (real price), and you book the sales (real price). For the tax office you just inform that you have bought and sold products, and if you sold for more than you bought, you just pay the taxes. Which is for example: 150€ purchase price = (150€ real price, 150€*21/100 = 31.5€ tax). Ok, so you got 31.5€ tax to spend on sales. Now you sell the game for 50€ times 100 (you sold 100 copies of it). So you have 50€*21/100 = 10.5€, so 10.5€ * 100 = 1050€ tax. You can now reduce the purchase tax from the sales tax, and you pay only 1050€-31.5€ to the tax office.
Of course its stupid to make more sales than purchases, so you should always grow your company revenue by investing in more products before you have to pay taxes. If you sell 100 games, and bought only 1 engine, you should buy all kinds of other essential tools for the company, like flash drives, usb sticks, higher bandwidth, leather chairs, ferraris, etc..., because all tax you pay to the government is lost money. Its better to have it invested in some real assets.