I need to be careful in my use of language to ensure I do not mis-lead you here.
The tax rules allow us to do two things. Firstly, we reclaim the VAT payment, which means that part of the payment comes back to us and goes straight back into our pocket.
For the remainder (28ish K EUR), we are entitled to claim this back as an expense. This means, in simple terms, that the first 28k of our income is tax free. We have still paid this money out, but the rules mean we pay less tax on our initial income.
Wally.