A mixed VAT taxable person does not have a full right to deduct VAT, since such a VAT taxable person also carries out VAT-exempt transactions. In principle, the VAT deduction is then determined according to a general ratio or even via the method of actual use. If the latter calculation method was or will be opted for, a timely prior notification is currently required, but at the same time an Administrative tolerance policy is also provided for with regard to the additional data.
Source Alaska Group
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