Commerce Quarterly The economics of selling online
Commerce Quarterly

Costs · Margins · The business of ecommerce

Costs

Selling Into the EU: VAT, OSS and What Compliance Costs

Most merchants price EU expansion as a tax-rate problem when the real cost sits in the platform tier and staff time needed to run One Stop Shop reporting across a market where the share of enterprises selling online only reached 19.49% in 2024.

Nov 2, 2026

Costs, margins & indexes

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Costs

Gain Theme in the Editor: What Its Settings Actually Change

This article settles which editor settings in UTD's Gain theme are real checkboxes with defaults and which features are built into the code with no switch at all, because a demo store only ever shows one configuration, never the full range.

, Automatic VAT collection is listed as a feature on Shopify's pricing page starting at the Basic plan, which runs €24/mo for a solo operator, so the tooling itself is not the expensive part.
12 Across 12 days, 984 of 1080 Theme Store listings changed position, which is 91.1 percent of the whole catalog.
4.3.1 Gain 4.3.1 ships the Cart Upsell feature in snippets/cart-upsell.liquid with no editor toggle, while Boutique 2.3.4 exposes the same feature as a text setting called upsell_heading with 1 setting total around it.

Starting up & briefings

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Starting Up

Shopify Theme Impression: For Work That Needs More Than a Product Grid

A handmade object loses most of its argument in a row of square thumbnails. Impression is built around sections the scroll drives — four of its eleven exclusive sections move with the page — and it carries 141 hand-tuned easing curves, more than any other theme we publish.

A small cardboard product box on a brass balance scale weighed against coins and a paper ledger
Guide

Unit Economics 101 for a Store, With a Worked Model

Forget the spreadsheet templates with 40 tabs. Unit economics is one question: after one order pays its own bills, what is left? Here is the math on a single $60 order, every line explained.