The Belgian tax authorities on 19 January 2023 issued practical guidance (Dutch | French) on the application of new rules on the direct attribution method for VAT deduction (“werkelijk gebruik”/“affectation réelle”), published in the Royal Decree of 26 October 2022 (Dutch | French) and applicable as from 1 January 2023. The replacement of the advance approval requirement with a notification procedure may provide affected taxpayers with less certainty over their VAT recovery position; however, an initial one-year tolerance period has been introduced. We recommend that businesses use this period to analyse the applied VAT deduction and to make timely adjustments or to consult the tax authorities if necessary.
Source Deloitte
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