Guys, unfortunately the invoice is correct and Behotec has to charge 19% German VAT. You are right that VAT does NOT apply when goods are shipped outside the European Union, but in this case there was a service provided and parts replaced. The German tax law states that in this case VAT has to be charged for labor and parts, because this service was provided in Germany.
However, I agree with you that 5 hours of labor seem to be a bit much for replacing a starter motor and 2 bearings.
Thomas