Definicja input tax treatment

Co znaczy INPUT TAX TREATMENT:

Under German law, a procedure that is in accordance with the German tax laws § 9b (income tax) in connection with § 15a (sales tax) and § 44.

SAP represents the legal fundamentals of the input tax treatment in the following phases.

Input tax revision phase

Construction phase of an asset until the date of the first use of the asset.

Input tax adjustment phase

Time period from the date of the first use of the asset until the end of that calendar year.

Input tax correction phase

Phase after the input tax adjustment.