- Significant changes/obligations introduced for mixed/partial VAT taxpayers regarding reporting of VAT-deduction methods
- Objectives include facilitating control of correct application of deduction rights
- Mixed VAT-taxpayers using real-use method must communicate final general deduction prorate, proportions, and special ratios by 22 April 2024
- Mixed VAT-taxpayers using general prorate method must communicate preliminary and final general pro-rata by 22 April 2024
- Recent developments increase reporting requirements to reinforce tax authorities’ control capacity
- Mixed VAT-taxpayers must provide structured data via INTERVAT application by 22 April 2024
- More granular data required for real-use method
- Authorities plan to perform more audits in this field, requiring proper attention from taxpayers.
Source: ey.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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