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).