GlossaryEN1 min readUpdated: Jun 18, 2026

retroactive claim for input tax entitlement

Quick Answer

Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.haufe.de/steuern/umsatzsteuer/vorsteuer

Category

Logistics Concept

Reading time

1 min

Words

106

Mentioned in

–

Definition & Explanation

A retroactive claim for input tax entitlement is the subsequent assertion or correction of the right to deduct input VAT, brought by a business against the tax authority – typically following a tax audit, a change in law, or a reassessment of prior tax periods. Such a claim arises, for example, when supporting documents are supplied belatedly, transactions are retrospectively classified as VAT-liable, or an earlier incorrect categorisation is corrected. Unlike a denial of deduction, the right is not refused by the authority but actively reasserted by the taxpayer after the original filing. Applicable deadlines are governed by national limitation and assessment periods under tax law.

Next steps

Tools that match this term

Find HS codeDetermine the tariff number for customsOpen Calculate customs valueWork out import duties and customs valueOpen Compare IncotermsClarify duties, cost and riskOpen Calculate transit timeEstimate duration per transport modeOpen

Related Terms

You might also be interested in these terms

VAT refund claim

A VAT refund claim is the formal submission by a business to the competent tax authority requesting reimbursement of input VAT pai…

Learn more

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…

Learn more

VAT input tax refund

Unlike the standard input tax deduction applied directly in a VAT return, a VAT input tax refund is a reimbursement issued by tax …

Learn more

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 pur…

Learn more

loss of input tax claim

Loss of input tax claim arises when goods or services acquired for business use are no longer applied to taxable supplies, requiri…

Learn more

denial of input tax deduction claim

A business submits its VAT return and claims input tax on purchases – the tax authority refuses. The denial of input tax deduction…

Learn more

Logistics knowledge straight to your inbox

Weekly: Top news, industry facts and insights from the world of logistics – free.

retroactive claim for input tax entitlement

Next steps

Related Terms

VAT refund claim

prescription of the input tax claim

VAT input tax refund

input tax refund claim

loss of input tax claim

denial of input tax deduction claim

Logistics knowledge straight to your inbox

Community Questions & Answers