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VAT deduction according to actual use – Clarifications on the new procedure

As explained in the actua notice of December 22, 2022 , as a mixed taxable person you must submit a prior notification from January 1, 2023 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.

Submission of the notification

You can submit that from now on through the e604 application(link is external)(accessible through MyMinfin(link is external)).

DO YOU ALREADY APPLY THE PRINCIPLE OF DEDUCTION ACCORDING TO ACTUAL USE?

Before 1 July 2023, complete the ‘Actual use’ section of the change VAT identification return (form e604B).

DO YOU NOT YET APPLY THE PRINCIPLE OF DEDUCTION ACCORDING TO ACTUAL USE?

To pre-notify the application of the deduction according to actual use, complete the ‘Regime’ section:

  • of your application for VAT identification (form e604A) when you start your activity, or
  • of a VAT identification change declaration (form e604B).

Data to be reported in Intervat – Tolerance in 2023

We have a tolerance policy for 2023 for communicating the data in the periodic VAT return via Intervat. You will have to provide this information for the first time when submitting the periodic VAT return on:

  • the first quarter of 2024 (to be submitted no later than April 20, 2024), or
  • one of the first three months of 2024 (to be submitted no later than February 20, 2024, March 20, 2024 or April 20, 2024).

This tolerance also applies if you become a mixed taxable person in 2023 due to the start or change of your activity.

If you already applied the right of deduction according to actual use on December 31, 2022, you must include this information in the periodic VAT return for:

  • the first quarter of 2024 (to be submitted by April 20, 2024), or
  • the month of May (to be submitted by 20 June 2024 at the latest).

Source: belgium.be

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