The concerns can have completely deductions for all purchase after § 37 in the law of VAT if the concern only use it for taxable transactions. And there must be a direct and immediate connection between the bought and the taxable transaction. Partial deductibility. § 38 in the law of VAT gives the principal rule for partial deductibility. If an undertaking has both taxable and exempt transactions, the deduction the concern can have depend on the ratio between the taxable turnover and the turnover exempt from VAT. Has the undertaking both taxable and private or is the concern totally irrelevant, the part the concern can have deduction for is found through an estimate. A transaction is totally irrelevant for the concern when it is not a part of the area of the VAT. If a property both is used in the concern and private or to something there are totally irrelevant for the concern the partial deduction the concern can have is regulated by § 39 in the law of VAT. If a concern is using a room in the private property it is very difficult to have partial deduction for this room even if the room only is used in the taxable concern. § 41 regulate the deduction concerns can have for delivery vans. To be able to get deduction for the initial expenditure of the delivery van the delivery van must be used in the taxable concern only. So if the delivery van also is used private there is no deduction at all in the initial expenditure. A delivery van in the taxable concern can have complete deduction for all the working expenses, independently whether it is used fully or partly. No deduction at all. In § 42 in the law of VAT gives the transactions the concern never can have deductions for, because it is used for finally consumption. It is not possible to get deduction for a car even if the car only is used in the taxable concern and this is both for the initial expenditure and for the working expenses. If the concern has expense for eating at a restaurant or for hotel and the use only have been for the taxable concern, the concern will have partial deduction.