- Input VAT deduction requires direct link between input and output transactions
- If direct allocation not possible, total turnover-based allocation key can be used
- Total turnover-based allocation key is subordinate to more precise allocation keys
- Taxable person can choose more precise method for input VAT apportionment
- BMF considers area-based allocation key for buildings to take precedence
- Special supplies that distort result should not be included in allocation key calculations
- Input VAT allocation key from previous year can be used in periodical VAT returns
Source: kmlz.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.
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