The problem asks us to calculate the total cost of goods purchased, including the value-added tax (VAT). The cost of the goods is $1239.46$ EUR, and the VAT rate is $21\%$.

1. Problem Description

The problem asks us to calculate the total cost of goods purchased, including the value-added tax (VAT). The cost of the goods is $1239.46$ EUR, and the VAT rate is $21\%$.

2. Solution Steps

First, we calculate the VAT amount by multiplying the cost of the goods by the VAT rate.

$VAT = Cost \times VAT\ Rate$

$VAT = 1239.46 \times 0.21$

$VAT = 260.2866$

Rounding to two decimal places, the VAT amount is $260.29$ EUR.

Next, we calculate the total cost by adding the cost of the goods and the VAT amount.

$Total\ Cost = Cost + VAT$

$Total\ Cost = 1239.46 + 260.29$

$Total\ Cost = 1499.75$

3. Final Answer

The total cost of the goods, including 21% VAT, is 1499.75 EUR.