Ukwenza ushishino kwi-Germany na isithethi inkampani uza ngamanye amaxesha kuba invoiced nge isijamani service provider, ezifana abaqondisi-mthetho, irhafu abacebisi. Ngendlela ekhethekileyo amatyala service provider iya kuba banyanzeleka ukuba kwentlawulo-VAT ukuba inkampani ukusuka ngaphesheya, eukuba wakhe yakhe iinkonzo ingaba enxulumene isijamani real estate kwi-broadest evakalayo. Ungalufumana njani le-VAT refunded yi-isijamani irhafu abasemagunyeni. Isijamani-VAT iya kuba refunded ukuba iinqwelo ezingama ukuba bafumana iinkonzo zazo ezichaphazelekayo kuba yeshishini ke ngeenjongo zoshishino. Ngaphaya koko resident ilizwe we-nokufaka isicelo inkampani sele ukuba bagwetywe njengoko 'mutual' isijamani isemthethweni imeko. Uluhlu amazwe ukuba ipapashwe kwi rhoqo amathuba okuphumla, ngomhla wokugqibela kwi Feb, (kuyo inani IV D ezintathu - - S). Sasetaiwan udweliswe ukususela ngojulayi wo Ngelishwa, Abantu ke Republic of China ayikho ezidweliswe njengoko 'mutual' kanti, ngoko refund ka-isijamani-VAT akunakwenzeka.
