VAT deductions

VAT rates in Europe: what will change in 2023

The structure of VAT rates, partially harmonized within the European Union, will evolve, and the list of products that can benefit from reduced rates as well: this is what the…

Italy – Clarification from the Italian Tax Authorities on VAT Deduction for Imports by Third Parties

On 22 August 2025, the Italian Tax Authorities issued an important clarification of significant relevance to businesses engaged in cross-border transactions. In Ruling No. 213/2025, the Authorities confirmed that an importer may recover VAT paid at Customs even if the importer is not the owner of the goods, provided there is a direct and immediate...

Country Briefs Italy VAT deductions

12 September 2025

Luxembourg – Clarification of the concept of partial exemption

In decision no. 2024TALCH14/00058 , the 14th Chamber confirmed the position of the 3rd Chamber and the AEDT. A company is automatically classified as a partial taxable person if it carries out both traditional economic activities subject to VAT and holds shares in various subsidiaries without interfering in their management (activities outside the scope of...

Country Briefs Luxembourg VAT deductions

3 June 2024

Luxembourg – Rules for VAT deduction of overheads have been enshrined

In decision no. 2024TALCH14/00058, Luxemburg judges confirm the position of the Administration de l’Enregistrement, des Domaines et de la TVA (AEDT) on the right to deduct VAT on overheads. To claim the VAT deduction, the company must demonstrate the direct and immediate link between the expenses for which it wishes to deduct VAT and its...

Country Briefs Luxembourg VAT deductions

3 June 2024

Netherlands – Exclusion of the Right to Deduction in the Netherlands for Goods and Services Used More Than 90% for Private Use

An EU Council Decision 2020/2189 on 18th December 2020 authorised the Netherlands to introduce a special measure overruling Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax. The Netherlands is authorised to exclude VAT due on goods and services from the right of deduction where the goods and services...

Country Briefs Netherlands VAT deductions VAT refunds

20 December 2020

Germany – German Case Law Clarifies the Conditions for VAT Deduction

In BFH Beschluss v. 18.05.2020 – XI B 105/19 it has been clarified that in order to benefit from the deduction of paid VAT, the invoice must provide a “sufficient description of the services supplied”. This item of German case law is a reminder to ensure vigilance when it comes to the form and content...

Country Briefs Germany VAT deductions VAT refunds

25 August 2020

Italy – Clarification of the Right to Deduct VAT

The Italian tax authorities have recently clarified the right to deduct VAT incurred on the importing of goods. According to this statement, the VAT debtor is the owner of the goods and not the customs agent who acts as an indirect representative. In this context, the right to deduct import VAT belongs to the person...

Country Briefs Italy Import Export VAT deductions

17 April 2020

VAT rates in Europe: what will change in 2023

Italy – Clarification from the Italian Tax Authorities on VAT Deduction for Imports by Third Parties

Luxembourg – Clarification of the concept of partial exemption

Luxembourg – Rules for VAT deduction of overheads have been enshrined

Netherlands – Exclusion of the Right to Deduction in the Netherlands for Goods and Services Used More Than 90% for Private Use

Germany – German Case Law Clarifies the Conditions for VAT Deduction

Italy – Clarification of the Right to Deduct VAT

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VAT rates in Europe: what will change in 2023

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