Mety said:So do self-driving trucks or the automatic kiosks pay the tax?
Or is it talking about the owner of those paying the tax?
Neither in a VAT system.
VAT is a consumption tax. Whoever consumes the goods pays the VAT tax at every stage.
So person A farms coffee beans and sells to Person B for $20. Person B will pay 10% VAT = $2
Person B process the coffee beans / add in his special mix and sells to Coffee Shop for $50. Coffee shop will pay 10% VAT = $5
Then whoever ends up buying a cup of coffee at the shop will also pay 10% VAT.