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
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