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Sorry, but I don't understand you.
VAT is always added to the price of an item to get the price that it's sold for - you never "subtract" it unless you want to reclaim the VAT (eg if you're a tourist). VAT is just like sales tax as far as the customer is concerned (although it works differently from the point of view of a business).
If the VAT rate is 25% and an item costs €200, including VAT, then the price of that item without tax is €160. The VAT is 25% of €160, or €40.
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