Belgium’s Federal Public Service (SPF) Finance has issued a release on new procedures for the allocation of input VAT for taxable persons making mixed supplies (i.e., engaged in taxable and exempt activities). This includes that with effect from 1 January 2023, taxable persons making mixed supplies (mixed taxable persons) are required to submit a prior notification if opting for the deduction of input VAT according to the actual allocation (use).
Source Orbitax
Latest Posts in "Belgium"
- Webinar MDDP: E-invoicing for SMEs – upcoming changes in Poland, Germany and Belgium (Sept 9)
- New VAT Guidelines for Mixed-Use Buildings Effective July 1, 2025
- Gradual Rollout of Revised VAT Chain Delayed to 2025: Key Changes and Updates
- VAT in Belgium – Comprehensive up to date guide
- Webinar eezi – Ready or Not? Belgium’s e-Invoicing Mandate is Coming (Sept 4)
