GlossaryEN1 min readUpdated: Jun 12, 2026

input tax refund claim

An input tax refund claim is a formal request by a business to the tax authority for the recovery or offsetting of VAT paid on purchases and business acquisitions.

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Last updated: 12 June 2026Published: 27 January 2026

Source: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Umsatzsteuer/Vorsteuer-Verguetung.html

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Definition & Explanation

An input tax refund claim is a formal request by a business to the tax authority for the recovery or offsetting of VAT paid on purchases and business acquisitions. The applicant demands reimbursement or setoff of the sales tax charged on goods and services acquired, typically when input tax exceeds output tax liability. This situation commonly arises when exports or other tax-exempt supplies predominate, creating an excess input tax position. Exporters and freight operators must submit such claims regularly, supported by complete documentation and substantiating records.

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prescription of the input tax claim

Prescription of the input tax claim sets the statutory time limit within which a business must recover input VAT from the tax auth…

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refund of the input tax claim

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denial of input tax refund

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statute of limitations for input tax refund

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input tax refund claim

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Related Terms

VAT refund claim

VAT input tax refund

prescription of the input tax claim

refund of the input tax claim

denial of input tax refund

statute of limitations for input tax refund

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