- Mixed VAT taxpayers conduct both VAT-subject and VAT-exempt activities.
- Electronic invoicing is mandatory for all Belgian VAT-registered businesses from 2026 for B2B transactions.
- Self-employed individuals in secondary occupations and small businesses under VAT exemption must also comply if invoicing other businesses.
- Mixed VAT liability applies when combining VAT-exempt professions with VAT-subject activities.
- Invoicing and VAT declarations require clear distinction between VAT-subject and VAT-exempt items.
- Correct VAT rates must be applied, and VAT deductions calculated accurately.
- From 2026, mixed VAT taxpayers must use electronic invoicing for VAT-registered activities.
Source: accountable.eu
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.
