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Tax ABC · 8.2

Vorsteuer (Input Tax)

Short answer

The VAT that your company pays on its purchases. It is offset against your own VAT and thus reclaimed from the tax office.

Key points

Example: Laptop for €1,190 gross: €190 is input tax that your GmbH deducts.

Legal basis

§ 15 UStG

Continue

  • In detail: What Is Input Tax?
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Pluto Tax is a software tool that supports you in preparing your own tax returns. It does not provide tax advice within the meaning of the German Tax Advisory Act (Steuerberatungsgesetz). For individual tax advice, please consult a tax advisor.

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