As mentioned in the previously published article ‘Mixed VAT liability and actual use method: new rules from 1 January 2023‘, new rules apply to mixed VAT taxpayers who should opt for input VAT deduction under the actual use method.
Clarifying (submission) procedure
On 19 January 2023, the VAT authorities published a further clarification on the new prior electronic notification procedure. From now on, the notification can be submitted via the ‘application e604’ on the MyMinfin platform.
If a VAT taxpayer already applied the actual use method on 31 December 2022, it has until 1 July 2023 at the latest to complete the ‘Actual use’ section of Form E-604 B (see below).
Source BDO
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