VAT Art. 30 - Mixed use

Einleitung zur Rechtsnorm VAT:

Art. 30 VAT from 2024

Art. 30 Mixed use

¹ If the taxable person also uses goods, parts thereof or services outside his business activity, or uses the same within his business activity both for supplies entitling the taxable person to make an input tax deduction and for supplies that are excluded from input tax deduction, he must correct the input tax deduction in proportion to their use.

² If such a pre-supply is predominantly used in the course of the business activity involving supplies entitling the taxable person to make an input tax deduction, the input tax may be deducted in full and corrected at the end of the tax period (Art. 31).

Anwendung im Bundesverwaltungsgericht

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