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VAT deduction under the real use method: new procedure as from 1 January 2023

The Royal Decree of 26 October 2022 (published in the Belgian Official Gazette on 10 November 2022) clarifies the contours of the new scheme for deduction according to the ‘real use’, which enter into force as from 1 January 2023.

Source Loyens Loeff

 

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