It’s true that 30% cut is AFTER VAT is paid. It’s also true that Apple handles VAT for the developer, and that’s a real mess. So in the list of things that the 30% pays for, VAT handling (and all invoicing in general) should be remembered.
When Apple has to pay transaction costs and country specific tax for you, deal with the tax admin, while also managing the app store, if 30% for this is unreasonable, what's a reasonable amount and why?
Many countries have VAT at around 20% on each sale for example so wouldn't Apple be losing money if they went down close to even 20%?
VAT isn't included in the 30% fee so you have to pay that as well. Apple just handles the transaction and the paperwork, they still get their full 30% cut.