Is RevenueCat’s pricing calculated before or after VAT?

I’m looking at moving my app to RevenueCat but I’m wondering how the Pro plan pricing is calculated when it comes to VAT?

(Sorry if this has already been answered somewhere, I can’t find it)

Is the 1% of MTR calculated from:

1. (Price + VAT) * 0.01
2. Price * 0.01
3. (Price + VAT)*(1-store_commission_rate) * 0.01
4. Something else

Number 3 is my revenue

Number 2 is mine + Apple’s/Google’s revenue

Number 1 is mine + Apple’s/Google’s + the government’s revenue.

In Europe number 3 is often 60-70% of number 1. So if RevenueCat calculates pricing based on number 1 then it is more like 1.5-1.7% of my actual revenue. Which may still be reasonable but something I would like to know when I compare alternatives.