Both private individuals and business owners pay VAT when buying goods and services. Business owners can claim a refund of the VAT (input tax) paid on purchases for their businesses from the tax office in the form of an input tax deduction. The refund can be claimed on the advance VAT return or the annual VAT return subject to the requirement that the business owner includes VAT on his/her invoices and is entitled to deduct input tax.

Source: touring artists VAT