GlossaryEN1 min readUpdated: Jun 12, 2026

retroactive claim for input tax entitlement

A retroactive claim for input tax entitlement is the assertion or correction of the right to deduct input VAT (Vorsteuer) after an audit or reassessment by the tax authority.

Last updated: 12 June 2026Published: 27 January 2026

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

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A retroactive claim for input tax entitlement is the assertion or correction of the right to deduct input VAT (Vorsteuer) after an audit or reassessment by the tax authority. The business demands recognition of input tax that could not or was not originally claimed—for instance due to missing documentation or because transactions were later recognized as subject to VAT. Unlike a denial, the claim is not rejected but rather reasserted retroactively or revalued in light of new circumstances or corrected facts.

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retroactive claim for input tax entitlement

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