Sure but the thing is that a normal receipt is useless for tax purposes in Europe. You need an actual invoice which mentions MY vat number (every business has a unique VAT number) and THEIR vat number. They also have to show a breakdown of the price.
For example: Lion:
Lion VAT excluded*: 19,74
VAT 21,5%: 4,25
Total VAT included: 23,99
*I'm taking into account a VAT percentage of 21,5%, which is the VAT in Ireland where Apple Europe is based.
Another thing: Seeing as they are based in Ireland (or Luxembourg, the iTunes store is in Luxembourg) they have to be able to provide an invoice without VAT. A so called intra community delivery. But they can't/won't. This, AFAIK, is against European trade laws.
It was not a huge issue with iTunes since businesses don't really buy music (they could though). But with Apps moving to the App store this is becoming a huge issue. Especially if there is no option to buy the software in a brick and mortar store like with Lion. Or when there is a huge price discrimination between the online and boxed version of the software (Aperture).
The way they do it now makes it impossible to recoup the VAT for a business.
http://www.thisismoney.co.uk/work/small-business/article.html?in_article_id=500346&in_page_id=10 this is an interesting article. Everybody who is VAT registered should file a complaint.