• no company involved (eg. sale between private persons)
  • Delivery or Services made to a company outside of the EU (im Ausland)
  • No remuneration (eg. gift, compensation for damages, membership fees)
  • no remuneration in the course of the daily business (eg. sale of the Firm Boss's personal car)
  • Sample Goods which are not paid for but given as a tester
  • Late fees or penalties
  • People transported by ship, train or airplane over the border of the EU to a foreign country.