Net, gross and explicitly eligible input tax

A fictional transaction is expressly assumed to be wholly taxable at the supplied 8.1 percent rate on net consideration of CHF 2 000. A separate purchase produces CHF 60 of input tax that the exercise explicitly declares eligible for deduction under the applicable method. A draft worksheet first applies the tax rate to the gross sales total and then deducts the purchase's entire gross cost instead of its input-tax amount. The supporting documents are available, and there are no other supplies, credits or adjustments in this simplified model. The exercise is about consistent bases and calculation stages, not an independent classification of a real mixed supply or a guarantee that every supplier invoice creates the same deduction entitlement.