Belgium MOF Clarifies Information on VAT Deductions Based on Actual Allocations

The Belgian Federal Public Service-Finance July 4 clarified information on VAT deductions based on actual allocations. The announcement includes: 1) the specific data that partial and mixed taxpayers applying the actual allocation must annually include in their periodic VAT declarations; 2) extending the deadline that partial and mixed taxpayers must include the specified data by to the filing deadlines of the periodic VAT declarations, which is July 25 for Q2 2025 and July 22 for June 2025; 3) that for 2025, VAT payers can include the specified data in declarations based on estimates; 4) that VAT payers must communicate the ...