From this year, mixed and partial VAT taxpayers will have to disclose certain information regarding their VAT deduction when submitting the VAT return. For more information on this, read: Notification obligation for mixed & partial VAT taxpayers.
First tolerance
Only the partial VAT taxpayers listed below will have to report the necessary data annually in their VAT returns in the coming years on a trial basis:
Second tolerance
Both partial and mixed VAT taxpayers must communicate the necessary data on the application of actual use based on estimates in the June 2024 or Q2 2024 VAT return (filing date 9 August 2024 at the latest using the summer scheme). This obligation remains.
Source: www.bdo.be
