Selling office supplies to small businesses?

I need an answer on the following topic, because unfortunately I can't find anything on the Internet or the answers are different. I have a small business and need a laptop for it. Can this also be deducted from the tax return in small businesses?

Naturally!
The laptop represents a business expense in terms of Section 4 (4) EStG.
Since you (I assume that when you say small business owner) are not entitled to input tax deduction, you state the acquisition costs including sales tax as a business expense.

In principle, you can deduct anything from the tax that is operationally induced.

Great thank you