- A circular letter from the tax authorities has caused confusion regarding whether mixed taxpayers who rent out exempt properties need to submit a notification for the actual use VAT deduction method.
- The circular letter states that mixed taxpayers who apply the general pro-rata and fully taxable persons who occasionally engage in activities referred to in Article 13 of Royal Decree No. 3 do not need to submit a notification for the actual use method.
- However, there is debate regarding what constitutes a specific economic activity and what does not. The case law of the Court of Justice suggests that a lawyer renting out an apartment should not be required to submit a notification for the actual use method, even if the rental is not an occasional transaction.
Source VATConsult
Click on the logo to visit the website
Latest Posts in "Belgium"
- Ahead of ViDA: Belgium Formalises Dual Near Real-Time VAT E-Reporting from 2028
- Belgium Restricts the “Non‑Transfer of Own Goods” Regime for Temporary Cross‑Border Movements
- Belgium Restricts the “Non‑Transfer of Own Goods” Regime for Temporary Cross‑Border Movements
- Balance on the Special VAT Account — Functioning of the Belgian VAT Recovery and Enforcement Mechanism
- Balance of the Special VAT Account and Refund Options
