No. The vat is payed by the seller on full price of what they sell. So does their supplier. The trick is -- yoy get tax credits when your supplier is a vat payer. As a result, the tax is collected in parts over the final price sold to the non-business customer.
Which is why being a registered one man company with a vat number allows you to get back vat for your laptop
Which is why being a registered one man company with a vat number allows you to get back vat for your laptop