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Apple is not paying VAT, it's collecting it. VAT is explicitely paid by the end user...

• bertil 10y ago
  The difference between the VAT that Apple collects and the VAT that is reversed to their provide is what is considered paid by Apple — at least, I assume it was in their lawyer’s math claiming they pay more taxes than anyone else. You seem familiar with the principle of VAT. In reality, many companies who practice tax optimisation scheme are happy to play with that notion beyond recognition. In Europe, Amazon aligns some of its prices to local prices including VAT, but they only collect Luxembourg VAT, pocketing the difference. The tax accountant of any (international) travel agent would be happy to dazzle you with how much money they are making from creative interpretation of international rules on VAT. If a good is not sold, the last buyer still owe the VAT on it, even when they are not a user of that good, end user or otherwise. VAT is paid by companies: I’ve had enough issues with my own tax to confirm that you don’t need to collect it to owe it to unscrupulous governments.