- Administrative obligations for partial and mixed VAT taxpayers are being relaxed, reducing their administrative burden.
- Mixed taxpayers perform both VAT-taxable and VAT-exempt activities, while partial taxpayers perform activities both within and outside the scope of VAT.
- Mixed taxpayers can deduct VAT based on a general ratio or actual use; partial taxpayers generally use the actual use method.
- Since January 1, 2023, mixed taxpayers choosing the actual use method must notify the tax authorities electronically via MyMinfin, with the notification valid for an indefinite period but with a minimum duration of three years.
Source: blogitaa.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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