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Input VAT Deduction Allowed Despite Unknown Goods Origin from April 2025, Court Rules

  • From 1 April 2025, input VAT deduction cannot be refused due to unknown origin of goods.
  • Only the actual delivery of goods matters for VAT deduction.
  • Based on Supreme Administrative Court decision dated 30.07.2025.

Source: leitnerleitner.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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