vAT payments

No, but the question makes perfect sense! Anyway, just pay attention to your vAT status :)

Subject to VAT:

Do you mean paying your VAT balance when you file your vAT return? Not in the costs, it doesn't count. VAT is really a layer on top of turnover & costs, so it doesn't count as an expense.

VAT exempted:

then you mean VAT that you pay to the supplier and cannot recover, which will then end up on your tax return as an expense.

Still, there is an important nuance!