Royalty amounts can differ from sale to sale due to the following three factors:
1. Your royalty level:
Royalty levels reward authors with higher royalty rates and additional benefits based on the amount of money spent on the resources they publish.
2. The location of the buyer which determines the tax (VAT) rate:
VAT on each transaction (where applicable) is deducted from the purchase price, then the royalty rate is calculated thereafter. The percentage of VAT charged depends on the location of the individual buying the resource (their VAT jurisdiction).
VAT is due on all sales made to consumers in the EU.
Let's assume you are a Silver Author and the buyer is in the UK, therefore the sale is subject to 20% VAT.
If the buyer pays without a voucher the 20% VAT rate equates to £0.50 VAT on a £3 purchase (prices are VAT inclusive). You would receive 70% of the VAT exclusive price i.e. £2.50*70% = £1.75.
Remember, some EU countries have higher VAT rates which will reduce the amount of royalty earnt. For example, Hungary has a 27% VAT rate, Ireland has a 23% VAT rate and Spain has a 21% VAT rate (rates correct as of November 2018).
GST is due on all sales made to consumers in Australia.
With effect from 1 July 2017, Australian GST (goods and services tax) law changed to extend the scope of GST so that it now applies to sales of digital supplies to Australian consumers regardless of the location of the seller. The rate of GST is 10%.
Sale of a £10 resource to an Australian consumer under the new law:
Resource purchased for £10, which consists of £9.10 plus 90p GST. The royalty rate is applied to £9.10 so the royalty earned by the seller would be £9.10 *60% = £5.46
3. If the buyer paid for some or all of the purchase with a voucher:
Where VAT applies, in some situations the purchase may have been made in part with voucher credit. Some buyers will have used voucher credit on past purchases. The portion of the price paid for by credits will not have been subject to VAT so you have received more royalty on these purchases.
You can see a breakdown for each of your sales in the Sales section of your Author Dashboard.