Postponement for reporting by mixed and partial VAT payers published

Apr 8
It was written in the stars and has finally been published: mixed and partial VAT taxpayers will not have to report their figures by April 20 (or June 20) after all. So a postponement has finally come after all. Initially, the amounts to be reported can be estimated. These estimations should be reported by July 20 (if the summer facilities are used, the deadline for submission is August 9, 2024).

Subsequently, the final figures must be communicated in the VAT return of the third quarter of 2024 (October 21, 2024) or November (due by December 20, 2024) return. 

As you know, mixed and partial VAT taxpayers must communicate their figures to the tax authorities in a structured manner:

  • Mixed taxpayers deducting VAT on the basis of the general ratio must
       
     communicate annually the provisional and final general ratio with the
     periodic VAT return to be filed by April 20
  • Partial taxpayers and mixed taxpayers who apply actual use must report certain information annually with the periodic VAT return to be filed by April 20. Specifically:
  • the breakdown, as a percentage, of the VAT charged on transactions:
      - used exclusively for the business department(s) whose operations give full
         right to deduction.
      - used exclusively for the business department(s) whose transactions do not
         confer the right to deduction.
      - used simultaneously for both types of business divisions.
  • the special ratio number(s).

There were still many questions about how the reporting should be done and by when. For example, it is unclear how to calculate the VAT charged, what to do with sole proprietorships, how funding will be taken into account, how ancillary immovable and financial operations will be taken into account, etc. Even the tax authorities' systems do not yet seem to be fully adapted. It was therefore almost inconceivable that the tax authorities would not provide for a deferral. It took until April 8 for a position to be published. But here it is: there will indeed be a postponement.

The deadline for filing the 2023 figures will be postponed to the second quarter or June declaration, being July 20. The postponement given during the summer vacation will further extend the deadline to August 9, 2024 (for both monthly and quarterly filers). Estimates can be used in these returns. Subsequently, the final figures must be in the third quarter 2024 (Oct. 21, 2024) or November (Dec. 20, 2024) returns.

The published text does not excel in clarity. For example, it is not entirely clear whether the postponement also applies to mixed VAT taxpayers using a general ratio. Judging from what has been published, we assume that they also enjoy the postponement until July 20 (or Aug. 9, as the case may be.

Source (in Dutch or French): https://financien.belgium.be/nl/Actueel/btw-aftrek-algemeen-verhoudingsgetal-of-werkelijk-gebruik-2024-tolerantie

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