Input tax deduction for mixed-use goods: Allocation period

Input tax deduction for reimbursement of moving expenses to employees

Reimbursement of input tax amounts from EU member states

Hospitality expenses, catching up on disclosures

Reimbursement of input tax amounts from so-called third countries (non-EU countries)

Input tax deduction for “lost” down payments.

VAT allocation of mixed-use items to the business, minimum use still to be applied.

Facilitation of input tax deduction

Indication of the time of performance in an invoice