GlossaryEN1 min readUpdated: Jan 28, 2026

VAT input tax correction / adjustment of input tax deduction

The VAT input tax correction is a tax adjustment of the deductible input tax (input VAT) when the business use of purchased goods or services changes.

Last updated: 28 January 2026Published: 27 January 2026

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

Related Terms

You might also be interested in these terms

retroactive claim for input tax entitlement

A legal claim to retroactively assert or correct the right to deduct input VAT (Vorsteuer) after an audit or assessment, i.e., a d…

Learn more

Input tax deduction adjustment claim

A post-claim adjustment related to the input tax deduction. It denotes a demand or correction by tax authorities or a counterparty…

Learn more

loss of input tax claim

The term refers to the loss of the right to deduct input tax by a business. The right to deduct input tax lapses or is restricted …

Learn more

restriction/limitation of the right to deduct input tax (VAT)

Restriction on the right to deduct input tax (VAT); a legally or administratively set ceiling on the amount of input VAT that may …

Learn more

Input VAT deduction

Input VAT deduction is a tax mechanism allowing a business to deduct the value-added tax (VAT) paid on its purchases (input tax) f…

Learn more

denial of input tax refund

A decision by the tax authority denying a claim for the refund of input tax (VAT charged on purchases) used for business purposes;…

Learn more

Logistics knowledge straight to your inbox

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

VAT input tax correction / adjustment of input tax deduction

Related Terms

retroactive claim for input tax entitlement

Input tax deduction adjustment claim

loss of input tax claim

restriction/limitation of the right to deduct input tax (VAT)

Input VAT deduction

denial of input tax refund

Logistics knowledge straight to your inbox

Community Questions & Answers