VAT Deduction Based on Actual Use: Additional Tolerance Update for 2025 Deadlines and Requirements

• Partial and mixed taxpayers using actual use must report specific data annually with their periodic VAT return.
• Data includes percentage breakdown of VAT charged on transactions for business units with full or no deduction rights and those used for both types.
• Special ratios applicable to transactions used for both types must also be reported.
• Deadlines for 2025 are extended to the submission date of the periodic VAT return for the second quarter or June 2025.
• Taxpayers can use estimates for these figures in the current year.
• Final figures must be reported by the third quarter or November 2025.
• Current legal provisions for mixed taxpayers are broad and will be limited in the coming years.
• Large enterprises must report final figures in 2025 as per the April 4, 2025 notice; no tolerance from 2026.
• SMEs are not required to report final figures in the third quarter or November 2025; estimates are considered final.
• From 2026, this obligation will not apply to SMEs.
• Partial taxpayers must still report final figures in the third quarter or November 2025 as per the May 23, 2024 news.

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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