- The tax authorities have provided detailed guidance on the application and determination of the total turnover key for input tax allocation
- The guidelines apply mainly to the determination of the total turnover key, but also provide insights into the application and determination of partial turnover keys
- The use of the total turnover key is clarified to be based on the ratio of sales, while other methods such as object-specific or department-specific turnover keys are considered different methods of economic allocation.
Source: datenbank.nwb.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.
