In Belgium, the pro rata based on turnover is the general VAT deduction method for mixed VAT payers. Beside the prorata, the direct attribution method can also be applied.
This method is widely used in the financial, real estate, not–for-profit and public sector. In practice, most corporate groups also use this method for their activities not generating a right to deduct VAT (financial, holding, etc.). This is also the standard input VAT deduction method for VAT groups with limited right to deduct VAT.
Today the use of the direct attribution method requires an agreement from the Tax Authorities.
Source PwC
