VAT liability option
Quelle: https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Mehrwertsteuer/mehrwertsteuer.html
A legally permitted election under VAT law allowing a business to be taxed for value-added tax on its goods and services (i.e., to be VAT-liable) rather than being exempt or using special schemes. This option affects input VAT deduction and invoicing in logistics and transport, and determines the company’s VAT obligations.
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