This way of cheating with VAT is as old as there is a pan-European VAT agreement (the way to declare and manage it, not the amount). And sure as hell, there is

This way of cheating with VAT is as old as there is a pan-European VAT agreement (the way to declare and manage it, not the amount). And sure as hell, there is always someone to try it. And sure as hell, someone is surprised they ultimately get cought...