privat seller (0 % VAT)			commercial seller (19 % VAT)			agricultural salesperson (7,8 % VAT)
Price example with price of	5.000,00 €		Price example with price of	5.000,00 €		Price example with price of	5.000,00 €
			Thereon 19 % VAT	950,00 €		Thereon 7,8 % VAT	390,00 €
			gross price	5.950,00 €		gross price	5.390,00 €
6.0 % buyer's commission	300,00 €		6.0 % buyer's commission	300,00 €		6.0 % buyer's commission	300,00 €
Thereon 19 % VAT	57,00 €		Thereon 19 % VAT	57,00 €		Thereon 19 % VAT	57,00 €
2.49 % insurance	124,95 €		2.49 % insurance	148,69 €		2.49 % insurance	134,21 €
Total price to be paid	5.481,95 €		Total price to be paid	6.455,69 €		Total price to be paid	5.881,21 €