Since January 1, 2024, mixed taxpayers using a general pro-rata to determine their right to deduct VAT must register with the tax authorities using form 604A/B. This obligation was previously only for those using the actual use method. The law requires taxpayers to inform the tax authorities in advance and communicate their provisional and final pro-rata digitally. Taxpayers applying the actual use method must also register in advance and submit structured data regarding their deductions. The tax authorities aim to have all mixed VAT taxpayers registered for automated controls and risk analyses. Additionally, partial VAT taxpayers are now required to submit their financial figures. All these obligations started on January 1, 2024.
Source VATconsult
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