# Excess VAT deductions

> List of entities granted an excess VAT deduction, including the tax period and the amount. Available by company ID through a REST API.

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. |

## How to request the data

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

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

## How often we update

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

## 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.