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"
- Vending Machines in Germany: Fiscal and Receipt Requirements
- General Court New VAT Case – T-548/26 (Finanzamt Freising) – No details known yet
- VAT Implications of Electricity Balancing Models for German Properties
- BFH Allows VAT Deduction on Legal Costs from Failed Car Toll Claims
- German E-Invoice Validation Must Cover XML, Business Rules and the PDF/A-3 Container
