VAT input tax refund audit
Quelle: https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF-Leitfaden_Vorsteuerverguetung.pdf
The VAT input tax refund audit is a tax authority examination to determine and confirm entitlement to the refund of input VAT (the VAT paid on purchases) and includes review of documents, legal basis, and bookings related to input VAT, especially for cross-border supplies or refund claims.
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