Can I claim input tax from invoices that are over a year old?
January 19, 2022 | 30,00 EUR | answered by Phillip Buchner
Dear tax advisor,
My name is Ralf Altmann and I have a question regarding the claiming of input tax from invoices that are already more than a year old. Unfortunately, in my company, some invoices were overlooked and were only rediscovered now, after more than a year.
I am concerned about whether I can still claim the input tax from these older invoices or if there is a deadline that has already expired. I want to make sure that I can take advantage of all possible tax benefits for my company and avoid any unnecessary financial losses.
Could you please explain to me if it is possible to claim input tax from invoices that are older than a year? If not, are there ways to correct this situation or claim the input tax in another way? I am grateful for any advice or solution you can offer me in this matter.
Thank you in advance for your support.
Sincerely,
Ralf Altmann.
Dear Mr. Altmann,
Thank you for your question regarding the claiming of input tax from invoices that are already older than one year. Indeed, there are certain regulations that you should consider in this regard.
According to § 15 (1) sentence 1 UStG, input tax amounts can generally only be claimed if they are specified in an invoice or other booking document and if the services were obtained for the business. This means that you can in principle still claim input tax from older invoices, as long as they meet the mentioned requirements.
However, there is a statutory limitation period of four years within which you must claim the input tax. So, if invoices are older than a year but still within the four-year limitation period, you can still claim the input tax. Therefore, it is important that you promptly check the older invoices and, if necessary, claim the input tax to avoid financial losses.
If invoices have exceeded the four-year limitation period, there are still ways to claim the input tax. In such cases, you can make a correction to the VAT return or submit a "Summary Declaration." However, it is advisable to seek assistance from a tax advisor to ensure compliance with tax regulations.
In any case, it is important that you carefully review all invoices and claim the input tax promptly to take advantage of tax benefits for your business. If you have any further questions or need assistance, I am happy to help.
I hope that this information has been helpful to you and I am available for any further questions.
Best regards,
Phillip Buchner
