- Partial taxpayers must annually report certain data on their right to deduction via the periodic VAT return
- Deadlines for reporting data have been extended to the deadline for the second quarter of 2024 or June 2024
- Only large enterprises must report the data
- Specific sectors within large enterprises are exempt from reporting for non-taxable activities
- Tolerance for reporting actual use data for 2023 based on estimates
- Data for actual use in 2022 does not need to be reported
- Partial taxpayers providing goods for free to a director are also included in the reporting requirements
Source: blogitaa.be
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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