Key dates for mixed taxpayers in 2024

Additional data

The data to be reported depends on how the mixed taxpayer exercises the right to deduction, either based on actual use or the general pro rata figure.

When the right to deduction is determined through actual use, the following data must be communicated:

• The final general pro-rata, in percentages, for the previous calendar year (in case of a transition from the general pro-rata to actual use).

• The breakdown, in percentages, of the charged VAT to the taxpayer that:

  • Is exclusively used for the business department(s) whose transactions grant full entitlement to deduction;

  • Is exclusively used for the business department(s) whose transactions do not grant entitlement to deduction;

  • Is used for both the business department(s) whose transactions grant entitlement to deduction and the business department(s) whose transactions do not grant entitlement to deduction.

If the right to deduction is exercised according to the general pro rata figure, then this percentage must always be communicated in the VAT return.

Deadline for reporting additional data

The provision of this additional data must be processed no later than the VAT return for the first quarter or in the VAT return for the month of March for taxpayers submitting monthly returns (to be submitted no later than April 20, 2024).

For taxpayers who already applied actual use on December 31, 2022, there is an additional formality. The above data must also be provided for the year 2022.

If these taxpayers submit monthly returns, the additional data for 2022 must be communicated in the VAT return for May (to be submitted no later than June 20, 2024). Businesses filing quarterly returns must report this in the VAT return for the first quarter (to be submitted no later than April 20, 2024).

Do you have questions about reporting this additional data? Be sure to contact one of our experts via the form below.