It looks very much like this document from @liberto : you have to pay VAT when you exchange your fiat for bitcoins (and the other way around), but never when you acquire goods or services because you have already paid it.
In Spanish:
https://bitcointalk.org/index.php?topic=242761.5not at all, in germany you dont pay vat for acquiring btc and additionally after holding them for 1year+ you can cash out tax free too.