- The BMF has changed its administrative view on VAT treatment for changes in use between business and non-economic activities, updating the UStAE.
- Input VAT deduction now depends on whether goods/services are used for business or non-business (including private) purposes at the time of acquisition.
- If the use changes later, a VAT adjustment under § 15a UStG may be required.
- The UStAE is being extensively revised, including a new diagram on partial business use of assets.
- The new principles apply to all open cases, but the old rules can still be used for tax periods before January 1, 2027.
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.
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