As an entrepreneur, do you receive benefits from actual input taxes?

Then your input tax deduction may be delayed from 2028!

So far you can deduct your input tax as soon as you have a proper invoice from the supplier. It doesn't usually matter when you pay it. This is only important in exceptional cases, e.g. for down payment and partial payment invoices.
As you usually pay the tax yourself even before payment of the invoice from the tax authorities, the input tax deduction is pre-financing friendly!

From 2028 the time of input tax deduction is postponed if you receive an invoice from an actual taxable person.

💡 Actual pre-controller are entrepreneurs who calculate their VAT on the basis of the consideration received and only pay it to the tax authorities once their customers have already paid the invoice.

The Annual Tax Act 2024 stipulates that you, as the recipient of the service, can deduct input tax from the invoice of an actual taxable person. only with payment may deduct! In future, the latter must indicate on the invoice that he is the actual taxpayer.

Several practical questions still open:
So far, for example, it is still unclear when input tax can be deducted if the invoice issuer forgets to make reference to its actual taxation. Associations are therefore calling for a Non-objection rule for invoice recipients acting in good faith.
Actual taxable persons also fear competitive disadvantages if their business partners can only claim input tax from their invoices after a delay.

Are you also affected by the new regulation - as an invoice recipient or issuer?
Then keep a cool head for the time being.

We keep an eye on developments for you.

👉 Do you have questions and are you looking for a reliable tax expert? We will be happy to assist you and help you with your tax questions and concerns:
www.wsb-berater.com/leistungen

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