New VAT circular letter clarifies amendments made by royal decrees

The Belgian tax authorities have published a circular letter detailing amendments to several VAT provisions.
The letter clarifies changes to the notification procedure for the right to deduct VAT based on actual use, which has been replaced with a digital prior notification procedure.
Mixed VAT payers who previously applied the actual use method must submit a digital e-notification by 30 June 2023.
The letter provides clarifications on who needs to submit a notification, the effective date of the notification, the duration of the notification, and sanctions for noncompliance.
The circular letter does not provide new information on the data to be transmitted from 2024 onwards. Taxpayers may wish to begin preparations for the changes as soon as possible.