Input tax consolidation

As well as business expense consolidation, enterprises are also entitled to make use of input tax consolidation or to waive the average percentages for income tax and only to apply the VAT consolidation method. The two procedures are independent of each other and may be chosen separately in each case. VAT consolidation, however, relates exclusively to the determination of deductible input tax.

When calculating the VAT for deliveries, other services and personal use transactions, the tax due must, by contrast, be recognised in the actual amount. In accordance with basic global income accounting, basic global accounting^{German text} also applies to VAT. In addition, section 14 paragraph 1 (2) of the UStG includes separate delegated legislation for input tax consolidation in the area of VAT. Although a Regulation in this regard entered into force as far back as on 14 December 1983 (BGBl. No 627/1983) within the scope of the UStG 1972, this must still be applied and includes a list of percentages for determining the input tax amounts to be deducted for particular groups of entrepreneurs (Sector consolidation of VAT^{German text}). Additional input tax consolidations for specific sectors^{German text} also apply.

Legal bases

Section 14 of the Umsatzsteuergesetz (UStG)

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