Web-shop LTV with VAT-inclusive prices versus store net proceeds (labelled synthetic)
Analysis
By UA Ledger staff — 2 min read
Synthetic lab comparing VAT-inclusive web-shop gross to Google Play service-fee net so web-shop ‘wins’ are not fake. Reader inputs; official fee schedule linked.
Gross/net mismatches create fake web-shop wins. Finance may quote VAT-inclusive shelf prices while UA dashboards show store gross or MMP revenue before programme fees. This lab keeps VAT and store fee as reader inputs and cites Google Play’s current service-fee page.
Official fee posture (not a single universal rate)
Google Play service fees state there is not a single service fee. For markets still on the prior schedule until global rollout of announced updates, developers in the 15% tier pay 15% on the first $1M USD annual earnings and 30% above that; subscriptions are 15%. For EEA/UK/US transactions starting 30 June 2026, the page documents a newer matrix (with billing-fee components) that depends on new versus existing installs—confirm the live table before modelling.
Apple programme documents describe proceeds after Apple’s commission; exact rates depend on programme status (subscriptions / proceeds discussion). This lab does not freeze a 15/30 number as law.
Synthetic comparison
Labelled inputs (EUR example, teaching only):
| Input | Value | Notes |
|---|---|---|
| Web shelf price (VAT-inclusive) | 9.99 | labelled synthetic |
| VAT fraction on shelf | 0.20 | reader jurisdiction input |
| Web payment fee fraction | 0.029 | labelled synthetic PSP fee |
| Store list price (same SKU) | 9.99 | labelled synthetic |
| Store fee fraction | 0.15 | reader programme input |
Web net ≈ shelf × (1 − vat) × (1 − psp) = 9.99 × 0.80 × 0.971 = 7.7602
Store net ≈ list × (1 − store_fee) = 9.99 × 0.85 = 8.4915
| Output | Result |
|---|---|
| web_net | 7.7602 |
| store_net | 8.4915 |
| web_minus_store | −0.7313 |
Under these labelled inputs the web shop is not ahead on net proceeds despite identical shelf/list prices—VAT and PSP fees matter. Change inputs to match your finance policy.
Facts versus limits
| Fact | Limit |
|---|---|
| Play publishes programme-specific service fees | Rate depends on programme, geo, and date |
| Synthetic math is reproducible | Not a claim that web shops lose in your title |
| Xsolla/Appcharge blogs were candidates | Not required once official fee definitions are cited |
Download the CSV.
Research checked 20 September 2026. Local draft; human editorial review pending. Author null.
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