How does Zinio calculate and apply VAT? Are VAT refunds possible?

Android: In the product page an indicative VAT is included in the total price based upon VAT within that regional Zinio Store. Upon checkout VAT is calculated based upon your billing country. The price may update between the product page and check out if your billing country and Zinio store do not match.  

ZINIO.com: As a signed out user you will see an indicative VAT is included in the total price based upon VAT within that regional Zinio Store.  As a signed in user you will see VAT based upon your billing country.

iTunes:  VAT is displayed based upon your iTunes billing country

VAT Refunds/Exceptions: VAT payment is transferred directly to the billing country.  Zinio does not provide VAT exceptions. Refunds must be applied directly through the tax authority of the country that charged the VAT (the country provided on the billing information). For international customers seeking a VAT refund, Zinio's EU VAT Registration number is EU528000069.