VirtueMart

In e-mail receipt subtotal is always with tax even for users which are set to see prices excluding tax.
In ps_checkout.php these changes are needed:

In function email_receipt($order_id)

line 1857

from : $order_tax = $db->f("order_tax");
to : $order_tax = $db->f("order_tax") + $db->f("order_shipping_tax");

line 2011

from : $sub_total += ($dboi->f("product_quantity") * $dboi->f("product_final_price"));
to : $sub_total += ($dboi->f("product_quantity") * $dboi->f("product_item_price"));