GlossaryEN1 min readUpdated: Jun 12, 2026

input tax refund assessment

An input tax refund assessment is the formal decision by the tax authority on a business's claim for reimbursement of VAT paid on purchases.

Last updated: 12 June 2026Published: 27 January 2026

Source: https://de.wikipedia.org/wiki/Vorsteuer

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An input tax refund assessment is the formal decision by the tax authority on a business's claim for reimbursement of VAT paid on purchases. The authority approves or denies the entitlement to deduct or recover input tax charged on goods and services acquired for business purposes. This assessment document is binding and determines whether and to what extent the claimant can exercise their right to input tax deduction or receive a cash refund. In cross-border logistics, shippers and freight forwarders frequently handle such assessments across multiple jurisdictions.

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