{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT assessment","description":"A freight company submits its VAT return—what follows is the VAT assessment: the tax authority reviews the declared figures, formally determines the net liability or refund entitlement, and issues a binding decision. The calculation offsets output tax, charged on supplies made, against deductible input tax. Cross-border transport adds layers of complexity: reverse-charge entries, varying rates depending on the place of supply, and correctly declared import VAT must all be reflected accurately. E","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/vat-assessment","inLanguage":"en","dateModified":"2026-06-26T17:15:12.185269","citation":"https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer.html","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-assessment","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT assessment · A freight company submits its VAT return—what follows is the VAT assessment: the tax authority reviews the declared figures, formally determines the net liability or refund entitlement, and issues a binding decision. · Quelle: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer.html"}