GlossaryEN1 min readUpdated: Jun 18, 2026

VAT assessment prescription

VAT assessment prescription sets an outer limit on how long a tax authority may issue or amend a VAT assessment for a given period.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.gesetze-im-internet.de/ao_1977/__169.html

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Logistics Concept

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Definition & Explanation

VAT assessment prescription sets an outer limit on how long a tax authority may issue or amend a VAT assessment for a given period. Once that statutory deadline passes, the authority loses the right to raise additional demands or make corrections for the period in question. For businesses active in cross-border trade and logistics, this timeframe determines how far back records must be retained and potential liabilities can be challenged. The standard prescription period differs across jurisdictions; most countries apply a baseline of several years, which can be extended significantly where tax fraud or deliberate evasion is suspected. Sound recordkeeping throughout the full prescription window is therefore a basic compliance requirement.

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VAT assessment prescription

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