Shift in Tax Deduction Timing for Istversteuerer to 2028: Payment vs. Invoice Receipt

Changes to input tax deductions for services purchased by taxpayers who calculate taxes based on remuneration have been delayed until 1 January 2028
After this date, input tax deduction will only be allowed upon payment instead of upon receipt of the invoice

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.