Sale of a Vehicle Allocated to a Business Subject to VAT if Sold Within Business Context

• Sale of an asset acquired without input tax deduction is subject to VAT if sold within the business context
• The asset must be assigned to the business sector before the sale and not removed from the business beforehand
• A timely removal from the business can avoid VAT from the sale
• Objective evidence and a time gap between removal and sale are necessary

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.

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