VAT is a most complicated tax. If VAT is due on a sale that an EU registered person is making to you, if you are VAT registered, the seller can supply it exclusive of VAT. At the other side, you as a regsitered VAT person, have to account for it on your VAT return, and can also get a deduction for it. The assumption is that the supplier oterwise would have to apply VAT, as they would do to say somebody that was not VAT registered; or was registered in their own country. This is saying nothing else.