Collected EU VAT is included on 1099-K gross. Should I deduct EU VAT payments as a business expense?

Collected EU VAT is included on 1099-K gross. Should I deduct EU VAT payments as a business expense?

 

If so, should I only deduct VAT remitted during that year? For example, Q4 VAT wasn't remitted until Jan of the following year. If using the cash method of accounting, that should not be included, correct?