Companies entitled to deduct input tax can offset the VAT against the sales tax and thus make quasi net purchases.
However, companies in the healthcare, finance, and municipal, church, and non-profit sectors are not entitled to deduct input tax, so they pay 19 percent more when purchasing.
In the case of electricity, both the EEG levy and the electricity tax are not subject to VAT, while in the case of natural gas, the energy tax is one of the ancillary costs that is not subject to VAT.
There are 3 ways to at least purchase energy VAT free.