input VAT deduction rate

Quelle: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer/Mehrwertsteuer.html

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) is recoverable for business purposes, sometimes limited by use or statutory rules.

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