VAT input tax correction / adjustment of input tax deduction

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

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. It applies if the use or the share of private use changes or over a long-term use, resulting in an adjustment of the deductible input tax in line with VAT law (e.g., §15 UStG in Germany).

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