Which 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.
VAT virtual assistance tools
Information
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 deduct the VAT amounts borne, you must meet the following requirements
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?
Different sectors
How to calculate deductible VAT if you have several activities
VAT practical manuals
- Practical manual for VAT 2023
- Practical manual VAT 2023 (5294 kB - pdf )
- Practical guide on VAT 2022
- Practical manual VAT 2022 (4924 kB - pdf )
- Practical guide on VAT 2021
- Practical manual VAT 2021 (1908 kB - pdf )
- Practical manual VAT 2020 (4654 kB - pdf )
- Practical manual VAT 2019 (4540 kB - pdf )
- Practical manual VAT 2018 (4760 kB - pdf )
- Practical manual VAT 2017 (5345 kB - pdf )
- Practical manual VAT 2016 (4,916 kB - pdf )