Restriction of Partial VAT Liability Scope for Large Enterprises – Reporting Deadline Extension for 2024

Partial taxpayers must provide certain data about their right to deduction annually via the periodic VAT return
Deadlines for providing this data have been extended to August 9, 2024, for both monthly and quarterly filers
Only large enterprises are required to provide this data
Specific sectors within large enterprises are exempt from reporting certain activities outside the scope of VAT
Tolerance for reporting actual use data for 2023 by mixed and partial taxpayers
Estimates for actual use data for 2023 can be included in the VAT return for the second quarter of 2024
Final figures for 2023 do not need to be reported in the VAT return for the third quarter of 2024
Data for actual use in 2022 does not need to be reported
Mixed and partial taxpayers providing goods for personal use to employees are exempt from reporting certain activities.

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.