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Real use method for VAT deduction: update on the new electronic notification procedure

As discussed in our previous EY alert dated 25 November 2022 (VAT deduction under the direct attribution method: important changes from 2023), mixed taxable persons are from 1 January 2023 required to submit an electronic notification in order to opt for the deduction of VAT according to the real use method. They are also required to provide certain information on how to exercise the right to deduct VAT.

Source EY


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