I'm (Dutch) self-employed, which means I have my own one-man company, and as such, I can get my VAT back for stuff I buy for my business. Of course I also have to charge VAT for my services again, so that's expected to include the VAT for the stuff I bought.

But it does create a massive tax loophole: because I'm a software developer, I can deduct the costs of any computer I buy, but nobody is checking whether I actually use it for work or for gaming. I can deduct work lunches, but employees can't. I know someone who deducted his motorbike because he also used it for work. I can deduct phone and internet costs because I also use them for work.

I find the way I can avoid some taxes that others can't, rather questionable. Frankly, everybody should have their own company to avoid this inequality. And the stuff I can deduct is small potatoes compared to the stuff I'm sure some other people are deducting. I'm no tax expert, but I'm sure this is a big part of why billionaires pay so little tax.

Also, companies on the edge of the health care system have a problem, because health care is VAT free, so health care companies cannot get the VAT back they have to pay to their suppliers, which makes suppliers of services to the healthcare industry effectively more expensive than they should be. I think this whole system is in dire need of an overhaul.