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.

Source: bdo.global

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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