- Starting from 1 January 2024, partial taxpayers are required to annually communicate specific information about their right to deduct through the periodic VAT return.
- The deadlines for submission have been postponed to the second quarter of 2024 or June 2024.
- There will be limitations on the scope of partial taxpayers in the coming years as a test of ministerial tolerance.
- Large enterprises and specific sectors within joint ventures are required to communicate the data, while exemptions apply to certain public bodies.
- In 2023, mixed and partial taxable persons are required to communicate actual use data.
Source financien.belgium
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