GlossaryEN1 min readUpdated: Jun 26, 2026

prescription of the input tax claim

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Last updated: 26 June 2026Published: 27 January 2026

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

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Definition & Explanation

Prescription of the input tax claim sets the statutory time limit within which a business must recover input VAT from the tax authority; once the deadline passes, the right to deduct or obtain a refund is permanently lost. The applicable period varies by jurisdiction and by the specific circumstances of the claim. This is particularly relevant in cross-border situations, such as VAT refund applications in an EU member state where the claimant is not established, as separate submission deadlines apply. Formal steps—such as a written claim to the tax authority—may interrupt or suspend the running of the limitation period under national procedural rules.

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prescription of the input tax claim

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Related Terms

VAT refund claim

retroactive claim for input tax entitlement

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input tax refund claim

loss of input tax claim

denial of input tax deduction claim

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