What input VAT can I deduct?
Find out about the requirements to be able to deduct VAT and calculate the deductible proportion in the case of transactions with and without the right to deduct.
Virtual VAT assistance tools
Which activities qualify for the deduction?
Find out if you are entitled to deduct input VAT on your activity
What can I deduct?
What goods or services are eligible for deduction?
What requirements do I have to meet in order to deduct VAT?
In order to be able to deduct input VAT, the following requirements must be met
How do I calculate the VAT to be deducted when I carry out transactions that have the right to deduction together with others that do not have the right to deduction?
What is pro-rata?
How to calculate deductible VAT if you have several activities
VAT practical manuals
- Practical guide on VAT 2022
- Practical VAT Manual 2022(4817 KB - pdf)
- Practical guide on VAT 2021
- VAT Practical Manual 2021 (PDF version)(1.908 KB - pdf)
- VAT 2020 Practical Manual(4654 KB - pdf)
- VAT Practical Handbook 2019(4540 KB - pdf)
- VAT Practical Manual 2018(4760 KB - pdf)
- VAT Practical Manual 2017(5345 KB - pdf)
- VAT 2016 Practical Manual(4.916 KB - pdf)