- BMF provides details on the allocation of input tax according to the total turnover key
- The total turnover key should only be used if it is more precise than other allocation keys
- The total turnover key is calculated based on all input tax eligible turnover compared to the total turnover of the entrepreneur
- Imports and intra-community acquisitions are also considered in the allocation process
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
