GlossaryEN1 min readUpdated: Jun 12, 2026

VAT input tax refund audit

When a business files a VAT refund claim, the tax authority conducts an input tax refund audit to verify the legitimacy of the request.

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Last updated: 12 June 2026Published: 27 January 2026

Source: https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF-Leitfaden_Vorsteuerverguetung.pdf

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