[exceptione]

No, if we are talking about VAT then companies have to make the following sum

  €800 VAT the company charged to clients
  €500 VAT the company paid to suppliers 
  ===== -
  €300 VAT the company has to pay to authorities

This system makes sure that VAT over any good will only be charged once. VAT usually rolls over from one company to the next till it reaches its destination, the consumer.

ULTIMATELY, the consumer pays the VAT. The consumer cannot deduct VAT.