retroactive input tax deduction

Reduction of the deductible input VAT amount, for example when a business may claim only part of the input VAT or none at all, commonly in cases of mi...

Input VAT deduction is a tax mechanism allowing a business to deduct the value-added tax (VAT) paid on its purchases (input tax) from the VAT it is re...

A correction under VAT rules that adjusts the amount of input VAT that a business may deduct, typically applied when the use of goods or services chan...

The entitlement of a business to reclaim the VAT charged on purchases (input tax) against the VAT charged on its own sales, subject to the conditions ...

The prohibition of input tax deduction refers to a legal rule limiting or denying a business the right to deduct the input VAT paid on purchases as pa...

Process by which a taxpayer requests the repayment or reversal of an input VAT deduction previously claimed, typically due to corrections of errors, a...