Input VAT deduction

The portion of input VAT that may be deducted from output VAT in VAT returns or settlements; a measure of how much of the VAT on purchases (input VAT)...

A VAT procedure in which a business is allowed to deduct the input VAT (the VAT paid on purchases) from its output VAT payable, i.e., the mechanism fo...

A legal rule that restricts the extent to which a business may deduct input VAT from its output VAT. It specifies the conditions under which VAT charg...

The Vorsteuerabzugsverweigerung (refusal of the input VAT deduction) is the decision by tax authorities to not recognize the input VAT claimed from su...

Adjustment of previously deducted input VAT when the conditions for deducting input tax change or errors, partial reversals, or non-business use requi...

Reduction of the deductible input VAT amount, for example when a business may claim only part of the input VAT or none at all, commonly in cases of mi...