Belgium VAT Notification Requirement: Changes for Mixed and Partial Taxpayers Explained

Starting from 2024, mixed and partial VAT taxpayers in Belgium must disclose information regarding their VAT deduction when submitting the VAT return
Mixed VAT taxpayers conduct taxed and exempt transactions, while partial taxpayers conduct transactions within and outside the scope of VAT
Relaxations have been announced for administrative burden on mixed and partial VAT taxpayers
Large companies and public authorities must report information on a trial basis
Communication of necessary information on actual use based on estimates is required in June 2024 or Q2 2024 VAT return
No further data must be communicated for 2023
Data on actual use in 2022 does not need to be communicated
Flexible attitude will be taken for unintentional errors in 2024
Mixed and partial VAT taxpayers should review their policies and procedures for taking a VAT deduction and understand the notification rules.

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.