Costs of mortgage deed - Notary (plus VAT) + Local court (excluding VAT)

Hello,

I have now received two invoices for the registration of the land charge.
One from the notary, one from the district court.
In the fee schedule, there is a scale indicating from which land charge value how much is to be paid.

The notary now specifies an item 21200 KV Court and Notary Costs Act, which according to the fee table provides a rate of 1.0. The corresponding amount (let's say for simplicity 100€) is also charged by the notary (net). In addition, 19% VAT is charged on this.

In the invoice from the district court, there is an item 14121 Court and Notary Costs Act. According to the fee schedule, a rate of 1.0 is also charged here. So again 100€. However, this time no VAT is charged.

Presumably this is correct, but I am still unsure why sometimes VAT is charged and sometimes not.
Can you confirm this?

Courts etc. do not have VAT identification

Basically, every notarial service provided to a non-entrepreneur is subject to VAT.

In other words, the notary adds VAT to all
his services, which must then be paid.

Official acts by authorities such as [z.B.] the land registry office or courts are not subject to this obligation.

Basically, every notarial service provided to a non-entrepreneur is subject to value-added tax.

A notary will also issue an invoice with value-added tax to companies, but the company does not bear this cost (input tax deduction).

Not all notary costs are subject to value-added tax. Pass-through items, such as court fees, are exempt from value-added tax.

Yes, presumably the invoice is correct ...