GlossaryEN1 min readUpdated: Jun 12, 2026

prescription of the input tax claim

Input tax claim prescription determines the statutory period within which a business may claim or obtain a refund of input VAT from the tax authority.

Last updated: 12 June 2026Published: 27 January 2026

Source: https://www.haufe.de/steuern/umsatzsteuer-vorsteuerverjaehrung

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Input tax claim prescription determines the statutory period within which a business may claim or obtain a refund of input VAT from the tax authority. Once this deadline expires—typically four to ten years depending on the facts—the right to deduct or recover the tax is lost and cannot be enforced. Interruptions or suspension of the limitation period (such as formal written notice to the tax authority) can restart the clock. Cross-border transactions may be subject to different prescription periods under national law.

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prescription of the input tax claim

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