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VAT Deduction Based on Actual Allocation – Information to Provide in VAT return

  • Partial taxpayers must annually communicate information about their right to deduct VAT
  • Deadlines extended to the deadline for filing the VAT periodic return for the second quarter of 2024 or June 2024
  • Ministerial tolerance limits the scope for the coming years
  • Mixed and partial taxpayers can use actual allocation data for 2023 based on estimates
  • Actual allocation data for 2022 does not need to be communicated

Source: finances.belgium.be

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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