Can the input tax also be claimed retroactively?
June 20, 2023 | 40,00 EUR | answered by Marco Schottmann
Dear tax advisor,
my name is Dietrich Möller and I run a small company in the IT services sector. In recent months, I have made increased expenses for which I have paid input tax. Unfortunately, I have neglected to claim this input tax so far. Now I am wondering if it is possible to claim the input tax retroactively and how I should proceed.
The situation is as follows: In the last six months, I have made various purchases, including office supplies, software licenses, and technical equipment. For all these expenses, I have paid the corresponding input tax, but have not yet taken it into account in my VAT return. Now I am concerned that I may be missing out on financial benefits and wonder if it is possible to claim the input tax retroactively.
My goal is to claim the input tax from the last few months for tax purposes and thereby improve my financial situation. I would like to know if it is legally possible to register the input tax retroactively and how I should proceed. Are there any deadlines I need to consider? What documents are required and how can I ensure that the input tax is correctly taken into account?
I would be very grateful if you could assist me in this matter and provide me with possible solutions. I look forward to your expert advice.
Best regards,
Dietrich Möller
Dear Mr. Möller,
Thank you for your inquiry regarding the retrospective claim of input tax. I understand your concern about the financial benefits that you may have missed out on if you have not included the input tax in your VAT return so far. I would like to assist you in this matter and show possible solutions.
In principle, it is possible to claim input tax retroactively, but there are certain conditions and deadlines that must be observed. In your case, where you have incurred expenses in the last six months, the deadline for claiming input tax would be at the end of the current calendar year. This means that you can declare the input tax from the year 2021 in your VAT return for the year 2021.
To claim input tax retroactively, you should follow these steps:
1. Collect all relevant receipts and invoices for the expenses for which you have paid input tax.
2. Check the information on the receipts and make sure that they comply with legal requirements.
3. Enter the input tax amounts in your VAT return.
4. Submit the VAT return to the tax office by the deadline.
It is important that you submit all necessary documents completely and correctly to ensure that the input tax is correctly considered. If the tax office has any questions, you should respond promptly to avoid delays.
I also recommend that you consult a tax advisor who can assist you in claiming input tax retroactively. A professional tax advisor can help you avoid any errors and ensure that your tax matters are handled correctly.
I hope this information is helpful to you and I am available for further questions. Thank you for your trust, and I wish you success in claiming input tax retroactively.
Best regards,
Marco Schottmann
