ILLEGAL USES

ILLEGAL USES OF A VAT FORM

• Use for any business or German-licensed business purpose.
• Permitting unauthorized (non-ID card) personnel to use your forms.
• Making a tax-relief purchase for an unauthorized person.
• Purchasing utilities (e.g. heating oil) for your landlord, other non-authorized personnel, or for yourself.
• Obtain tax-relief for major home remodeling or new construction.
• Precious metals.
• Loose gemstones.
• Real estate or construction of permanent structures and fees associated with them.
• Telephone bills (except TKS).
• Purchases outside of Germany.
• Process tax-relief “after-the-fact”.
• Stocks and bonds.
• VAT forms are for one-time purchases only.
• Contracts over 30 days (e.g. cellphone or internet).