The FPS Finance published a news item about it and asked the ITAA to pass on the information to its members.
General ratio
From 1 January 2024, mixed taxable persons who deduct VAT based on the general ratio must:
- indicate this via the e604 application
- indicate this in their periodic VAT return
More information:
- for mixed taxpayers
- in the technical documentation
Actual use
From 1 January 2024, partial taxable persons and mixed taxable persons who apply actual use must declare their special ratios in their periodic VAT return.
More information:
- for mixed taxpayers
- for partial taxpayers
- in the technical documentation
Source ITAA
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