- The text discusses the allocation of input tax based on the ratio of turnover according to § 15 Absatz 4 Satz 3 Umsatzsteuergesetz (UStG).
- It mentions the use of the overall turnover key for this allocation.
- Changes to the Umsatzsteuer-Anwendungserlass are discussed.
- An application regulation is provided.
- The text also mentions the use of other allocation keys if they provide a more precise result.
- The selection of the allocation method is the responsibility of the entrepreneur, but it can be reviewed by the tax office.
Source: bundesfinanzministerium.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
