The VAT is an broad tax that is eaten fully by the working class, and partially ignored by the owning class (the more you own, the easier it is).
I've never paid VAT on my school stuff (notebooks,pens...) because my uncle owned a company. His wife owned a sport shop and I never paid VAT on any of my sports equipment until 10 years ago when I realized how privileged I was. No VAT on most food because I lived on a farm (that I think is fair), and my other uncle managed to escape the VAT on solar panels by making his own roof a part of his power company. He still had to pay the VAT on his swimming pool (probably), but I'm pretty sure his cars were VAT-free until he sold everything (he had to buy them from himself).
VAT evasion is the reason why independent contractors should start a LLC that employ themselves instead of getting a 'self-employed' status, at least in my country.