With some delay, the application in Form 604 has now been modified. From now on, the notification for the real use VAT regime is available.
The new rules also provide for the obligation to communicate certain information via the VAT returns. This information should enable the administration to assess whether or not the criteria used by the taxpayer, who wants to exercise his right to deduction according to real use, are acceptable. By doing so, the authorities aim to gain insights into how the VAT deduction position of taxpayers is being determined.
For communicating the data, the necessary IT technical adjustments have suffered some delay. Hence, the authorities have announced a generous postponement of the deadline: these figures are not to be communicated until 2024.