- Increased non-economic use of assets is now handled by correcting input VAT deductions, not as a deemed supply.
- This new treatment also applies to VAT groups and all open cases.
- The previous deemed-supply approach may still be used until 31 December 2026.
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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