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).