Excess VAT deductions

An excess deduction arises when a company pays more input VAT than it collects on output – typically during an investment or when exports dominate. The Tax Authority publishes granted deductions by tax period.

What the register contains

The tax period the deduction relates to
Amount of the granted excess deduction in EUR
Own tax liability for that period

Fields we return

Field	Meaning
period	Tax period as published by the Tax Authority.
excess_eur	Amount of the excess deduction in EUR.
own_tax_eur	Own tax liability for the period in EUR.

What it is used for

Repeated excess deductions suggest investment activity or a predominantly export-facing business. When assessing a counterparty this is context for the figures in the financial statements, not a risk in itself.

Combined with VAT deregistration reasons you can see whether a company was claiming deductions and whether its registration subsequently ended.

Frequently asked questions

Is an excess deduction a bad sign?

No. It is a normal consequence of investment or an export-oriented business. It only becomes a risk in context – for example if the company also appears among VAT deregistration reasons.

Why is null returned for some records?

The source does not fill both amounts on every row. We return a missing value as null rather than substituting zero – a zero liability and an absent figure are two different things.

How often we update

Daily. The list is part of the daily batch of Tax Authority bulk exports we pull every night.

How to request the data

Add the scope parameter to the company detail call. Without it you only get the basic identification.

GET /v1/company/ico/51636549?scope=fs_imports

{
  "fs": {
    "dphno": [
      {
        "period": "202512",
        "excess_eur": 18420.50,
        "own_tax_eur": null
      }
    ]
  }
}

Related registers

Tax Authority – VAT payer bank accounts
Tax Authority – Special VAT scheme
Tax Authority – VAT deregistration reasons
Tax Authority – Corporate income tax
Tax Authority – Income tax registration
Tax Authority – Taxpayer personal accounts

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