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BMF Guidance: Input VAT Deduction Allowed for Free Supply with No Final Consumption Risk

  • Input VAT deduction allowed on purchase of supply given to third party for free
  • Condition: no risk of final consumption that is not taxed

Source: kpmg.com

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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