Nearly every type of good or service purchased is taxable when purchased in the normal course of business and is not explicitly excluded under the legal definition of "Steuerbefreite Umsätze".


  • Use of materials of the company taken for personal use (VST is not allowed to be taken as a reduction of tax remitted to the Finanzamt)
  • Services where payment was received which were intended for personal use would be treated as a sale and the portion of tax would be redirected to the Finanzamt after making alowable deductions

*Basically, even when goods or services are taken and used for personal use, the tax paid out is not decreased since they could end up outside of the tax jurisdiction and that would violate the principle of destination "Bestimmungslandprinzip".


Tax paid on goods received outside of the EU is called Einfuhrumsatzsteuer (EUSt) or import duties and tax. A closer look requires a look at the EU-Binnenmarkregelung.