The Difference Between Sales Tax and Input Tax – Two Essential Terms in the Complex World of Business Management

Understand the key difference between VAT (Umsatzsteuer) and input tax (Vorsteuer) in German business. Learn how these essential tax concepts impact your company's finances.

The Difference Between Sales Tax and Input Tax – Two Essential Concepts in the Complex World of Business Management

<img src="data:image/jpeg;base64,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