{"id":8048,"date":"2026-04-14T11:42:02","date_gmt":"2026-04-14T09:42:02","guid":{"rendered":"https:\/\/www.redonis.de\/?p=8048"},"modified":"2026-04-14T11:42:02","modified_gmt":"2026-04-14T09:42:02","slug":"input-tax-deduction-already-at-the-time-of-the-transaction-despite-a-delayed-invoice","status":"publish","type":"post","link":"https:\/\/www.redonis.de\/en\/input-tax-deduction-already-at-the-time-of-the-transaction-despite-a-delayed-invoice\/","title":{"rendered":"In\u00adput tax de\u00adduc\u00adtion al\u00adre\u00ada\u00addy at the time of the transaction\u2014despite a de\u00adlay\u00aded in\u00advoice"},"content":{"rendered":"

[vc_section full_width=\u201estretch_row\u201c el_class=\u201econtainer-blog-header\u201c][vc_row full_width=\u201estretch_row\u201c el_class=\u201econtainer-dark-grey-striped container-padding-top\u201c][vc_column width=\u201e2\/12\u201c el_class=\u201etablet-portrait\u20110\u201c][\/vc_column][vc_column width=\u201e8\/12\u201c el_class=\u201etablet-portrait-100\u201c][vc_column_text css=\u201c\u201c el_class=\u201eparagraph-small white blog-post-category\u201c]Office Private[\/vc_column_text][vc_single_image source=\u201efeatured_image\u201c img_size=\u201efull\u201c css=\u201c\u201c el_class=\u201eblog-post-image\u201c][\/vc_column][vc_column width=\u201e2\/12\u201c el_class=\u201etablet-portrait\u20110\u201c][\/vc_column][\/vc_row][\/vc_section][vc_section][vc_row full_width=\u201estretch_row\u201c el_class=\u201econtainer-padding-top\u201c][vc_column width=\u201e2\/12\u201c el_class=\u201etablet-portrait\u20110\u201c][\/vc_column][vc_column width=\u201e8\/12\u201c el_class=\u201etablet-portrait-100\u201c][vc_column_text css=\u201c\u201c el_class=\u201eparagraph dark blog-post-short-info\u201c]01. April 2026<\/span>[\/vc_column_text][vc_custom_heading source=\u201epost_title\u201c use_theme_fonts=\u201eyes\u201c css=\u201c\u201c el_class=\u201eh1-visual dark\u201c][vc_column_text css=\u201c\u201c el_class=\u201eparagraph dark\u201c]Under Ger\u00adman law, a busi\u00adness ow\u00adner may de\u00adduct in\u00adput tax only in the tax pe\u00adri\u00adod in which all the eli\u00adgi\u00adbi\u00adli\u00adty re\u00adqui\u00adre\u00adments of \u00a7 15 Abs. 1 No. 1 of the Ger\u00adman Va\u00adlue-Ad\u00added Tax Act (UStG) are met in their en\u00adti\u00adre\u00adty. The\u00adse re\u00adqui\u00adre\u00adments in\u00adclude an in\u00advoice with a se\u00adpa\u00adra\u00adte sa\u00adles tax state\u00adment \u2013 If the\u00adre is a time lag bet\u00adween the re\u00adceipt of the ser\u00advice and the re\u00adceipt of the in\u00advoice, in\u00adput tax de\u00adduc\u00adtion is only per\u00admit\u00adted for the tax pe\u00adri\u00adod in which both con\u00addi\u00adti\u00adons are first met. Ho\u00adwe\u00adver, the Court of Ju\u00ads\u00adti\u00adce of the Eu\u00adro\u00adpean Uni\u00adon sees it dif\u00adfer\u00adent\u00adly.
The de\u00adcis\u00adi\u00adon was ren\u00adde\u00adred in a Po\u00adlish case. Nevert\u00adhel\u00adess, it is equal\u00adly si\u00adgni\u00adfi\u00adcant for Ger\u00adman law.
The right to in\u00adput tax de\u00adduc\u00adtion is sub\u00adject to the sub\u00adstan\u00adti\u00adve and pro\u00adce\u00addu\u00adral re\u00adqui\u00adre\u00adments and pre\u00adcon\u00addi\u00adti\u00adons set forth in the VAT Di\u00adrec\u00adti\u00adve . The sub\u00adstan\u00adti\u00adve re\u00adqui\u00adre\u00adments are tho\u00adse that go\u00advern the ac\u00adtu\u00adal ba\u00adsis and scope of this right. The pro\u00adce\u00addu\u00adral re\u00adqui\u00adre\u00adments go\u00advern the mo\u00adda\u00adli\u00adties and con\u00adtrol of its exer\u00adcise as well as the pro\u00adper func\u00adtio\u00adning of the va\u00adlue-ad\u00added tax sys\u00adtem, such as ob\u00adli\u00adga\u00adti\u00adons re\u00adgar\u00adding re\u00adcord-kee\u00adping, in\u00advoi\u00adcing, and tax re\u00adturns.
The right to in\u00adput tax de\u00adduc\u00adtion ari\u00adses re\u00adgard\u00adless of whe\u00adther one is in pos\u00adses\u00adsi\u00adon of an in\u00advoice, which is me\u00adre\u00adly a for\u00admal pre\u00adre\u00adqui\u00adsi\u00adte for its exer\u00adcise. Ho\u00adwe\u00adver, the right can ge\u00adne\u00adral\u00adly only be exer\u00adcis\u00aded once the tax\u00adpay\u00ader is in pos\u00adses\u00adsi\u00adon of an in\u00advoice.
It should be no\u00adted that the VAT Di\u00adrec\u00adti\u00adve, as well as the prin\u00adci\u00adples of VAT neu\u00adtra\u00adli\u00adty and pro\u00adpor\u00adtio\u00adna\u00adli\u00adty, must be in\u00adter\u00adpre\u00adted that they pre\u00adclude na\u00adtio\u00adnal le\u00adgis\u00adla\u00adti\u00adon un\u00adder which a taxa\u00adble per\u00adson exer\u00adci\u00ads\u00ades his right to de\u00adduct in\u00adput tax in a tax re\u00adturn for the pe\u00adri\u00adod in which he has met the ma\u00adte\u00adri\u00adal re\u00adqui\u00adre\u00adments for exer\u00adcis\u00ading the right to de\u00adduc\u00adtion, if he has not re\u00adcei\u00adved the cor\u00adre\u00adspon\u00adding in\u00advoice du\u00adring that pe\u00adri\u00adod, even if he re\u00adcei\u00adved the in\u00advoice be\u00adfo\u00adre fil\u00ading the tax re\u00adturn.
It is to be ho\u00adped that the tax aut\u00adho\u00adri\u00adties will take a po\u00adsi\u00adti\u00adon on this mat\u00adter in a ti\u00adme\u00adly man\u00adner. This is be\u00adcau\u00adse the de\u00adcis\u00adi\u00adon also rai\u00adses prac\u00adti\u00adcal pro\u00adblems. For ex\u00adam\u00adp\u00adle, the in\u00adput tax de\u00adduc\u00adtion must be ap\u00adpli\u00aded to the tax pe\u00adri\u00adod in which the en\u00adtit\u00adle\u00adment aro\u00adse. In\u00adput tax can\u00adnot be de\u00adduc\u00adted for a la\u00adter tax period.[\/vc_column_text][\/vc_column][vc_column width=\u201e2\/12\u201c el_class=\u201etablet-portrait\u20110\u201c][\/vc_column][\/vc_row][\/vc_section][vc_section][vc_row full_width=\u201estretch_row\u201c el_class=\u201econtainer-dark-grey container-social-share\u201c][vc_column width=\u201e2\/12\u201c el_class=\u201etablet-portrait\u20110\u201c][\/vc_column][vc_column width=\u201e8\/12\u201c el_class=\u201etablet-portrait-100\u201c][vc_column_text css=\u201e\u201c]<\/p>