This looks like it explains it. 
http://www.nrwinvest.com/Business_Guide_englisch/The_tax_system/Value_Added_Tax/index.php

On Fri, 8/30/13, Viesturs Lācis <[email protected]> wrote:

 Subject: [Emc-users] Total OT: VAT in Germany
 To: "Enhanced Machine Controller (EMC)" <[email protected]>
 Date: Friday, August 30, 2013, 11:00 AM
 
 Hello!
 
 I have a quick offtopic question (possibly to German
 folks):
 Can anyone tell me, what is VAT for notebooks in Germany?
 
 I am asking this, because my old Lenovo died few weeks ago
 and I would like
 to replace it. I found internet vendor from Germany that has
 a model that I
 want for a nice price. But that price includes VAT. Since I
 want to buy on
 my company, which also is VAT registered entity, I asked
 what is price
 without VAT and the difference seems too small. I found a
 page that VAT is
 19% and then it tells something about special provisions for
 small
 businesses without explanation.
 
 Thanks in advance!

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