New tolerances with regard to the notification obligation for mixed & partial VAT taxpayers
New tolerances with regard to the notification obligation for mixed & partial VAT taxpayers
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.
Recently, the VAT authorities published new tolerances as listed below.
Initially, the final figures then had to be communicated in the November 2024 or Q3 2024 VAT return, but this obligation ceases to exist. No further data must be communicated for 2023.
Furthermore, the VAT administration confirms that data on actual use in 2022 need not be communicated and that ratios relating to the free provision of goods (car, mobile phone, laptop) to a manager, director or staff member, who can also use these goods for private use, need not be communicated.
Finally, the minister has his administration to adopt a flexible attitude for the year 2024 in case of a manifest unintentional error by the VAT taxpayer.
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:- the large companies (Which companies? | FPS Finances (belgium.be) (NL/FR) )
- the public authorities subject to Article 6 of the VAT Code (the State, the Communities, the Regions, the provinces, the agglomerations, the municipalities and the public institutions) and which can be considered large enterprises, only have to provide the necessary data if they qualify as mixed VAT taxpayers for transactions in the VAT sphere and have opted for the application of the actual use method to determine the VAT deduction. For transactions as a non-VAT taxable person (transactions carried out as a public authority outside the scope of VAT), they do not have to provide data.
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.Initially, the final figures then had to be communicated in the November 2024 or Q3 2024 VAT return, but this obligation ceases to exist. No further data must be communicated for 2023.
Furthermore, the VAT administration confirms that data on actual use in 2022 need not be communicated and that ratios relating to the free provision of goods (car, mobile phone, laptop) to a manager, director or staff member, who can also use these goods for private use, need not be communicated.
Finally, the minister has his administration to adopt a flexible attitude for the year 2024 in case of a manifest unintentional error by the VAT taxpayer.
Contact
Do you have any questions on these new favourable measures? Our VAT experts are available for further advice or assistance. Send an e-mail to btw-tva@bdo.be for the attention of one of the members of the VAT team:- Erwin Boumans, 02/778.01.00
- Brigitte Braeckmans, 03/230.58.40
- Pascal Dauw, 09/210.54.10
- Emmanuel Rivera, 08/120.87.87