- Taxpayers who engage in both taxable and exempt activities cannot fully exercise their right to VAT deduction
- They can choose between the general pro-rata method or the actual use method for VAT deduction
- The actual use method requires explicit request and electronic notification since January 1, 2023
- In 2024, this requirement will also apply to taxpayers using the general pro-rata method
- Both mixed and partial taxpayers must provide detailed information to the VAT administration annually
- Taxpayers with limited VAT deduction rights need to take action
- Key principles and formalities are summarized below
Source: tiberghien.com
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.
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