[MHard]

It depends. I, as a freelancer, am required to ask for a VAT tax but my clients can balance out the VAT tax for the services they buy from me with the VAT they ask from their clients.

Personal labour in the sense of employment is exempt from VAT tax if the person is employed but then other forms of taxes, like the income tax apply.

The amount of tax as well as the form in which they are collected vary from country to country.

My personal opinion is that the tax system is actually quite clear and progressive, at least for me as a freelancer. I can file my taxes online without any hitches and the amount to pay and deductibles are easy to get (at least in Germany and Spain).

Then again this whole thing varies from country to country and Spain requires you to give quarterly justifications on the VAT tax you owe which amounts to a lot of paperwork but not too much in my mind.