Is this due to the VAT Reverse Charge that European companies can do when they sent each other invoices? So VAT is all regular VAT, and VAT refunds is VAT that

Is this due to the VAT Reverse Charge that European companies can do when they sent each other invoices? So VAT is all regular VAT, and VAT refunds is VAT that would be collected by countries abroad but is now collected by the British government because of the VAT Reverse Charge.