Input tax deduction restriction period
Quelle: https://www.bzst.de/
TL;DR
A blocking period for the input tax deduction is a time-limited restriction during which the input VAT from purchase invoices may not be fully or at all deducted. The specific conditions (e.g., proper invoicing, delivery of goods or services, consideration paid) must be met before the input tax deduction becomes effective. The exact duration and application vary according to the …
A blocking period for the input tax deduction is a time-limited restriction during which the input VAT from purchase invoices may not be fully or at all deducted. The specific conditions (e.g., proper invoicing, delivery of goods or services, consideration paid) must be met before the input tax deduction becomes effective. The exact duration and application vary according to the applicable VAT law of the jurisdiction.
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