There is no difference in outcome. VAT is paid on every stage on inputs by companies BUT they claim it back and if the input comes from a different country they

There is no difference in outcome. VAT is paid on every stage on inputs by companies BUT they claim it back and if the input comes from a different country they don't pay VAT in the first place. The only one not being able to claim it back is the consume, like a sales tax. It makes detecting fraud easier since you can see a companies input vs output vs profit.