{"id":4432,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4432"},"modified":"2026-05-12T10:12:59","modified_gmt":"2026-05-12T10:12:59","slug":"vat","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/vorsteuer\/","title":{"rendered":"Input VAT"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#einordnung\">Classification<\/a><\/li>\n        <li><a href=\"#tools\">Requirements<\/a><\/li>\n        <li><a href=\"#schritte\">Procedure<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>Input VAT<\/strong> is the VAT shown on incoming invoices that a business owner can claim back from the tax office or offset against their own VAT liability, provided legal conditions are met.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>When a company receives an invoice showing VAT, this tax amount generally constitutes input tax. One of the prerequisites is that the supply or service was acquired for the company's business.<\/p>\n        <p>input tax is allocated within the <a href=\"\/en\/glossary\/umsatzsteuer-voranmeldung\/\">VAT Return<\/a> taken into account and offset against the VAT due.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>The right to deduct input tax is regulated by law and requires an proper invoice as well as the use of the acquired service for business purposes.<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Systematic classification<\/h2>\n        <p>Input tax relates to:<\/p>\n        <ul>\n          <li><a href=\"\/en\/glossary\/umsatzsteuer-voranmeldung\/\">VAT Return<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/reverse-charge-mechanism\/\">Reverse charge procedure<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a><\/li>\n        <\/ul>\n        <p>In accounting, it is recorded in appropriate input tax accounts. The basis is correctly formed <a href=\"\/en\/glossary\/booking-entry\/\">Booking entries<\/a> and proper <a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a>.<\/p>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>Key requirements<\/h2>\n        <ul>\n          <li>Proper invoice<\/li>\n          <li>Entrepreneurial use of the service<\/li>\n          <li>Recording in financial accounting<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical procedure<\/h2>\n        <ol>\n          <li>Receipt of a proper invoice<\/li>\n          <li>Recording input tax in accounting<\/li>\n          <li>Offsetting within the scope of the VAT advance return<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical relevance<\/h2>\n        <p>Accurate input of input tax is essential for a correct VAT return. Incorrect or incomplete information can lead to discrepancies in tax calculations.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Missing or incorrect invoice details<\/li>\n            <li>Incorrect accounting entry<\/li>\n            <li>Deducting input tax without a business connection<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n        <div class=\"snippet info\">\n        <h3>Who is entitled to deduct input tax?<\/h3>\n        <p>Entrepreneurs who are entitled to deduct input tax and meet the legal requirements.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Will input tax be refunded automatically?<\/h3>\n        <p>It is offset against the VAT payable within the scope of the VAT pre-registration.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Ist Vorsteuer dasselbe wie Umsatzsteuer?<\/h3>\n        <p>No, input tax is the VAT paid on purchases, whereas output tax is charged on sales.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>Input tax is a central component of the VAT system. Its correct recording in the financial accounts forms the basis for proper VAT pre-registration.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4432","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4432","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4432"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}