[logifail]

> VAT (and sales taxes) are absolutely paid by the company, not by the consumer [...] companies instead keep track of their sales and need to pay the associated VAT to the state every month

Businesses collect it on sales to their consumers (output VAT) and offset any VAT they've paid to their suppliers (input VAT) and the balance is paid to the state.

As that taxation-customs.ec.europa.eu article states: "VAT is borne by the final consumer, not by businesses."

(Source: I've been personally registered for VAT, I've worked for companies who were registered for VAT, I've had customers who were registered for VAT).