Did you know this? If you negotiate your daily rate in Northern Europe and/or US, it is without VAT. If you do in the south, then VAT is included! This is how companies save money!
So, if e.g. your daily rate is 500€, then in northern Europe you invoice the customer 617 € (assuming VAT 19%). In southern Europe, you invoice 500€, and you pay the VAT, hence your actual rate is 405€!!!