VAT Obligations Eased for Partial and Mixed Taxpayers: Key Changes and Impact Overview

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.

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.