If the entrepreneur obtains services for so-called company events, he is only entitled to input VAT deduction if these do not exclusively serve the private needs of the company employees, but are due to the special circumstances of his economic activity. The input VAT deduction for so-called gifts depends on the overall economic activity of the entrepreneur.
Source: haufe.de
Latest Posts in "Germany"
- Germany Implements VAT Reforms Effective January 2026
- BMF allow invoicing in all EU languages
- Cross-border Care Services and VAT Exemption: BFH Allows Revision on Social Institution Recognition
- No VAT Deduction Despite Formal Invoices When Tax Fraud Indicators Present
- VAT Classification of Online Event Services Revenue – BMF Guidelines
