Tax on services?

Singlespeed
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I know this sounds a bit of an obvious question, but if I create a web page for somebody at for instance €100 and I say that it is inclusive of tax, do I simply pay my AE tax rate on the €100 income? Does the client then reclaim the tax that was included in the €100? Do I simply not worry about the client side and just pay the tax on my income? Or does it become easier if I price at €85 HT?

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