Delivery

As far as I acknowledge it, it is as follows:

Because delivery costs are a by-product, the vAT depends on the goods you deliver.
If you deliver something worth €100 with 21% vAT for €10, the vAT for the delivery is also 21% on the €10.

If different goods with different vAT rates are delivered, you must tax the delivery on a pro rata basis.
If you deliver something from €75 to 21% and €25 to 6%, you calculate the delivery of €10 as 3/4 to 21% and 1/4 to 6%.

Clear, thank you for your answer!