Corona crisis, further fiscal measures

Planned legislative changes in the area of sales tax

Input tax deduction for “lost” down payments.

VAT allocation of mixed-use items to the business, minimum use still to be applied.

Sale of business, acquisition of inventory and lease of the property

Facilitation of input tax deduction

Tax Amendment Act: Voucher Directive

Small business regulation for used goods dealers

Indication of the time of performance in an invoice

Reimbursement of input tax amounts from so-called third countries (non-EU countries)