VAT treatment on sales

[taxaminute]

Hi guys please can you let me know the VAT treatment on the following transaction

I sell my products online for example the item cost £100 but I received £90 the website takes 10% which covers the transaction fee for the credit cards and also bad debt insurance because people do fraud

I'm cautious about going over the VAT threshold at 85000 odd, when I record the transaction should I record the revenue you as £90 or £100

As I understand it financial transaction are outside of scope , just wanted to check the correct treatment

[les35]

Usually the website acts as your agent, so the 'value' of your sale is £100. The website's fees are costs to you, so treat as purchases in your accounts.