What is Input VAT (Vorsteuer)?
Input VAT (Vorsteuer) is the VAT on your purchases that a VAT-registered business can offset in the UStVA against VAT charged on sales invoices.
You usually need a proper invoice. Kleinunternehmer under § 19 generally cannot reclaim input VAT. General orientation — not tax advice.
General information only — not legal or tax advice. Tax and e-invoice rules can change; the applicable laws control (e.g. § 19 UStG, § 14 UStG). Confirm with a tax advisor or lawyer if unsure.