In most cases, when you issue an app purchased from VPP to a device - it becomes permanently tied to the Apple ID just like gifting an app burns a redemption code once it gets redeemed.
There are some circumstances where you could use the Apple Configurator to manage VPP in a non-burned state for certain managed device configurations (think of a lab cart with 30 or more iOS devices, all configured the same for check in and check out like a library book where many people will use one app) but you need to safeguard the Mac since all those licenses are tied to that one computer so they are "burned" in a different manner than gifting / traditional VPP burns them.
You can have a policy where VPP are only issues to a company Apple ID, so you can rename that ID or use generic accounts and recover a "slot" for a new person when people change roles.