On 10 November 2022, the Royal Decree of 26 October 2022 (Dutch I French) was published in Belgium’s official journal, providing detailed new rules on the direct attribution method for VAT deduction (“werkelijk gebruik”/“affectation réelle”), that can be applied by certain partially exempt (“mixed”) VAT taxpayers. Key changes include a new procedure, applicable as from 1 January 2023, for affected taxpayers to notify the Belgian VAT authorities of their decision to use the direct attribution method, and an obligation to provide key information on a yearly basis relating to the VAT deduction.
Source Deloitte
