Belgium Introduces New Procedure for Allocation of Input VAT for Mixed Supplies

Belgium's Federal Public Service (SPF) Finance has issued a release on new procedures for the allocation of input VAT for taxable persons making mixed supplies (i.e., engaged in taxable and exempt activities). This includes that with effect from 1 January 2023, taxable persons making mixed supplies (mixed taxable persons) are required to submit a prior notification if opting for the deduction …
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