From 1 January 2023 , as a mixed taxable person, you must submit a prior notification if you opt for the VAT deduction according to actual use. In addition, you must provide certain information on how to exercise the right of deduction.
How do you submit the pre-notification?
YOU HAVE NOT YET APPLIED THE PRINCIPLE OF DEDUCTION ACCORDING TO ACTUAL USE
If you want to invoke the deduction according to actual use for the first time, you must submit either the e604A return (start of VAT activity) or the e604B return (change in VAT activity). You will be able to do this in the course of January 2023 through the e604 application. We will inform you as soon as the application has been adapted for this.
You submit the declaration:
- before the end of the first tax period of the current calendar year if you are already a mixed taxpayer. .
- before the end of the first tax period following the commencement or change, if you become a mixed taxable person due to the start or change of your activity
Source financien.belgium
