Calculation input tax key

NPOs can also "reclaim" the input tax they have paid. In contrast to commercial enterprises, however, the scope of associations or foundations is often divided into four spheres (non-material sphere, asset management, special-purpose operation, commercial business operation). For services that are acquired exclusively for the non-material sphere or are exclusively related to tax-exempt sales, an input tax deduction is excluded.

In practice, however, a proper allocation of input tax into deductible and non-deductible portions is very complex.

This is how we help you

We help you to correctly allocate input tax amounts to the individual spheres (e.g. by setting up cost center accounting) and support you in the question of a suitable allocation key for input tax if tax-exempt sales are carried out in addition to taxable sales.

Immer bestens informiert mit den Newslettern von SCHOMERUS

Abonnieren
Steuerberatung und Rechtsberatung
Schomerus & Partner mbB
Steuerberater Rechtsanwälte
Wirtschaftsprüfer
Wirtschaftsprüfung
Hamburger Treuhand-Gesellschaft
Schomerus & Partner mbB
Wirtschaftsprüferungs-Gesellschaft
Standort Hamburg
Deichstrasse 1
20459 Hamburg
Standort Berlin
Bülowstrasse 66
10783 Berlin
Standort München
Möhlstrasse 35
81675 München
Standort Stralsund
An den Bleichen 15
18435 Stralsund
Standort Düsseldorf
Königsallee 61
40215 Düsseldorf
Pixel