- 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.
Source: financien.belgium.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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