- Starting from 1 January 2023, mixed VAT payers using the real use method to determine their right to deduct input VAT must notify the tax authorities electronically.
- From 1 January 2024, this notification obligation will be extended to mixed VAT payers using a general pro rata method.
- The main mandatory filing dates for 2024 are as follows:
- Mixed VAT taxpayers using a general pro rata: The definitive pro-rata percentage for 2023 should be communicated by the VAT return of the second quarter or by the VAT return for the month of June (to be filed by 20 July 2024).
- Mixed VAT taxpayers using the real use method: The data must be communicated by the VAT return of the second quarter or by the VAT return for the month of June (to be filed by 20 July 2024). Estimates may also be submitted, with the definitive figures to be submitted by the third quarter of 2024 (no later than 21 October 2024) or November 2024 (no later than 20 December 2024).
- Partial VAT taxable persons using the real use method: Specific guidelines are pending, but they are also required to communicate special pro rata(s) to the tax authorities.
Source Loyens Loeff
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