It looks if you're importing services into the EU you need to pay VAT on those services (just like importing goods) - which Krita didn't.

If you do not have other VAT from sales, you will get the money back, which essentially means you do not have to pay that VAT - "would not have to pay VAT" from the article (but declare it).

If you have VAT from buying and selling items, the VAT you've paid for services is deducted from the difference of selling and buying.