{"@context":"https://schema.org","@type":"DefinedTerm","name":"input tax refund","description":"An input tax refund allows businesses to recover VAT paid on purchases and operating costs when that amount cannot be fully offset against output tax owed. This situation typically arises for exporters making zero-rated supplies, or for companies with heavy capital expenditure whose input tax consistently exceeds their output tax. Claims are filed with the competent tax authority; within the EU, businesses can recover input VAT incurred in other member states through a dedicated electronic refun","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/input-tax-refund","inLanguage":"en","dateModified":"2026-06-18T23:14:08.947098","citation":"https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules/refund_en.htm","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/input-tax-refund","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"input tax refund · An input tax refund allows businesses to recover VAT paid on purchases and operating costs when that amount cannot be fully offset against output tax owed. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules/refund_en.htm"}