Input Tax Deduction When Switching from Small Business to Standard VAT Taxation: New BMF Rules

The BMF has changed its position: Input VAT deduction for goods/services acquired before switching from small business to standard VAT taxation, but used for taxable sales after the switch, is now generally no longer allowed in open cases. The previous rule only applies if claimed in a VAT return submitted by 10.11.2025. However, VAT adjustment under § 15a UStG may be possible if conditions are met.

Source: ebnerstolz.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.

---

---