Tag - Deduction (input tax credit)

Denmark

VAT Adjustment Obligations in Property Sales: Tax Consequences for Capital Gains and Depreciation Basis

1 month ago

Poland

VAT Implications of Free Gift Transfers Between VAT Taxpayers in Business Relations

1 month ago

Sri Lanka

Input Tax Restrictions and Deemed Credit Rules for VAT Registration and Opening Stock

1 month ago

Turkey

Turkey Increases Exemptions for Foreign Dividends, Raises Export Service Deduction to 100%

1 month ago

Germany

Private Use of Company Cars by Employees: Tax Implications Confirmed by BFH Ruling

1 month ago

Germany

Determining Place of Supply: Fixed Establishment and Input VAT Deduction for Advertising Services

1 month ago

Germany

VAT Issues for Universities and University Hospitals: Key Points from the Bavarian Tax Office

1 month ago

Germany

Intra-Group Transactions and Input VAT Deductions for Non-Business Use in Tax Groups

1 month ago

Germany

Input Tax Deduction: Timing When Invoice Lacks Required Details and Correction Is Received Later

1 month ago

Netherlands

VAT Zero Rate, Reverse Charge, Input Tax Deduction, and Penalty Dispute for Wholesale Trader 2018-2019

1 month ago

Ukraine

Date for VAT Credit Recognition: Which Event Determines the Tax Credit Date in Ukraine?

1 month ago

Kazakhstan

Kazakhstan Introduces New VAT Credit Allocation Mechanism in the E‑Invoicing System

1 month ago

Netherlands

VAT deduction trader Makita tools rightly refused due to VAT fraud in chain

1 month ago

Netherlands

No right to VAT refund for accommodation of foreign temporary agency staff due to lack of compelling business interest

1 month ago

Austria

Input Tax Deduction Allowed Despite Missing Supplier VAT ID if Substantive Requirements Are Met

1 month ago

Austria

Abuse of VAT Deduction in Real Estate Leasing via Interposed Leasing Company: Legal Assessment

1 month ago

Austria

Input Tax Deduction Allowed Despite Formal Invoice Deficiencies if Substantive Requirements Are Met

1 month ago

United Kingdom

How Voluntary Disclosure and Backdated VAT Registration Can Reduce Penalties and Save You Money

1 month ago

Netherlands

VAT Deduction Rightly Denied for Makita Tool Trader Due to Chain Fraud Participation, Court Rules

1 month ago

Ukraine

VAT Implications for Supplier When Goods Are Destroyed During Transit and Compensation Is Received

1 month ago

Chile

Chile Clarifies VAT Credit Rules for Vehicles Imported Under Disability Tax Benefit

1 month ago

United Kingdom

HMRC Updates VAT Guidance for Charities, Including New Rules on Donated Goods from 2026

1 month ago

Poland

VAT Deduction from Invoices Issued Outside KSeF: Still Possible and When?

1 month ago

Poland

No Double VAT on Invoice Issued for Receipt, Confirms Tax Authority in 2026 Interpretation

1 month ago

Czech Republic

ECJ Ruling Challenges Czech VAT Deduction Timing: Invoice Receipt No Longer Essential

1 month ago

Germany

Input Tax Deduction from Advance Payments Does Not Require Explicit “Prepayment” Note on Invoice

1 month ago

Czech Republic

Full VAT Deduction for M1 Passenger Cars Expected from 2026 as Cap Set to End

1 month ago

Germany

German Court Clarifies Input VAT Deduction Rules for Advance Payments and Invoices

1 month ago

Netherlands

No VAT Refund for Polish Company on Employee Housing in the Netherlands, Court Rules

1 month ago

Netherlands

VAT corrections maintained: burden of proof zero rate, cocoa sweeping and carousel fraud

1 month ago

Netherlands

New factsheet: VAT and unpaid invoices received

1 month ago

European Union

Comments on T-233/25: EGC Subcontractor cannot revise VAT base in the event of debt not paid by the client

1 month ago

Italy

VAT Credit Assignment Effective Upon Notification to Public Administration, Rules Italian Supreme Court

1 month ago

Tag - Deduction (input tax credit)

VAT Adjustment Obligations in Property Sales: Tax Consequences for Capital Gains and Depreciation Basis

VAT Implications of Free Gift Transfers Between VAT Taxpayers in Business Relations

Input Tax Restrictions and Deemed Credit Rules for VAT Registration and Opening Stock

Turkey Increases Exemptions for Foreign Dividends, Raises Export Service Deduction to 100%

Private Use of Company Cars by Employees: Tax Implications Confirmed by BFH Ruling

Determining Place of Supply: Fixed Establishment and Input VAT Deduction for Advertising Services

VAT Issues for Universities and University Hospitals: Key Points from the Bavarian Tax Office

Intra-Group Transactions and Input VAT Deductions for Non-Business Use in Tax Groups

Input Tax Deduction: Timing When Invoice Lacks Required Details and Correction Is Received Later

VAT Zero Rate, Reverse Charge, Input Tax Deduction, and Penalty Dispute for Wholesale Trader 2018-2019

Date for VAT Credit Recognition: Which Event Determines the Tax Credit Date in Ukraine?

Kazakhstan Introduces New VAT Credit Allocation Mechanism in the E‑Invoicing System

VAT deduction trader Makita tools rightly refused due to VAT fraud in chain

No right to VAT refund for accommodation of foreign temporary agency staff due to lack of compelling business interest

Input Tax Deduction Allowed Despite Missing Supplier VAT ID if Substantive Requirements Are Met

Abuse of VAT Deduction in Real Estate Leasing via Interposed Leasing Company: Legal Assessment

Input Tax Deduction Allowed Despite Formal Invoice Deficiencies if Substantive Requirements Are Met

How Voluntary Disclosure and Backdated VAT Registration Can Reduce Penalties and Save You Money

VAT Deduction Rightly Denied for Makita Tool Trader Due to Chain Fraud Participation, Court Rules

VAT Implications for Supplier When Goods Are Destroyed During Transit and Compensation Is Received

Chile Clarifies VAT Credit Rules for Vehicles Imported Under Disability Tax Benefit

HMRC Updates VAT Guidance for Charities, Including New Rules on Donated Goods from 2026

VAT Deduction from Invoices Issued Outside KSeF: Still Possible and When?

No Double VAT on Invoice Issued for Receipt, Confirms Tax Authority in 2026 Interpretation

ECJ Ruling Challenges Czech VAT Deduction Timing: Invoice Receipt No Longer Essential

Input Tax Deduction from Advance Payments Does Not Require Explicit “Prepayment” Note on Invoice

Full VAT Deduction for M1 Passenger Cars Expected from 2026 as Cap Set to End

German Court Clarifies Input VAT Deduction Rules for Advance Payments and Invoices

No VAT Refund for Polish Company on Employee Housing in the Netherlands, Court Rules

VAT corrections maintained: burden of proof zero rate, cocoa sweeping and carousel fraud

New factsheet: VAT and unpaid invoices received

Comments on T-233/25: EGC Subcontractor cannot revise VAT base in the event of debt not paid by the client

VAT Credit Assignment Effective Upon Notification to Public Administration, Rules Italian Supreme Court

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