GlossaryEN1 min readUpdated: Jun 12, 2026

Transfer of input tax credit entitlement

Input tax credit transfer allows a taxable person to transfer the right to deduct input VAT to another taxable person.

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Last updated: 12 June 2026Published: 27 January 2026

Source: https://ec.europa.eu/taxation_customs/business/vat_en

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Transfer of input tax credit entitlement

Next steps

Related Terms

Export-Import Payment Risk Management

Digital Bill of Lading Platforms

refund of the input tax claim

VAT neutrality

Incoterms payment terms combination

Derivative Contracts Freight Risk Management

Passar Hub: Everything on the new Swiss customs system

Logistics knowledge straight to your inbox

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