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ARTICLE · 23 APRIL 2024

2024 Deadlines For Mixed And Partial Taxable Persons

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Since 1 January 2023, a mixed VAT payer which applies the real use method to determine its right to deduct input VAT is required to notify the tax authorities by electronic means (via an E-604A or E-604B respectively).

BelgiumTax
Bert Gevers
Bert Gevers
Ninon Van Hecke
Ninon Van Hecke
Shauna Guettaf
Shauna Guettaf

Since 1 January 2023, a mixed VAT payer which applies the real use method to determine its right to deduct input VAT is required to notify the tax authorities by electronic means (via an E-604A or E-604B respectively). See also our earlier article: VAT deduction under the real use method

As from 1 January 2024 this notification obligation is extended to mixed VAT payers which determine their right to deduct input VAT on the basis of a general pro rata .

On top of this mandatory notification, mixed and partial VAT taxable persons are obliged to provide information on how they calculate their right to deduct input VAT.

With the recent postponement of some of these deadlines (see link), we have summarised the main mandatory filing dates for 2024.

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