I think there may be some confusion about what your company is buying - this is partly Microsoft's fault as they have blended .NET with Visual Studio.
You don't buy "VB.NET" or "C#" or the compiler - that's ALL free.
What you are buying is Visual Studio, in one of a number of forms. You can buy the Visual Studio for VB.NET edition or you could buy something like Visual Studio Enterprise (which include support for all languages plus a lot of extras).
You don't have to pay ANY money to write, compile, and distribute/sell a .NET application the last I heard - the .NET framework and its compiler are free.
I'm only trying to be clear because I'm not sure what you have and what you're looking for. It's probably best to talk to Microsoft directly when you have purchasing questions. They're very upfront about the costs, discounts you might get for multiple versions, and letting you know what each "edition" offers so you can make your own decision. From my experience they are not pushing the Enterprise Edition - they tend to try and figure out what you'll be doing and offer the right product.
MS also sells an "MSDN Universal" product, which offers a LOT of stuff - at a hefty price. I think it was around $2500 last I checked, but you get discounts for multiple copies. It includes the Enterprise edition of Visual Studio, Office, operating systems (WinXP, Win2003, etc.), SQL Server and more. These editions CAN be used on your developer box. There are some restrictions, but MS can explain them. For example, you can install SQL Server Enterprise on a server and use it (or on your local machine) as long as you don't use them for YOUR business needs. Meaning, you can use it to create databases and develop against. When you go to sell or distribute your application and its database, the client must buy a copy of SQL Server. If you decide to write a time-reporting application to keep track of your company's hours, then your company would have to buy a copy of SQL Server since it's being used for your business needs.
-nerseus