Belgium MOF Clarifies Information on VAT Deductions for 2025

The Belgian Federal Public Service-Finance April 4 clarified information on VAT deductions for 2025. The clarification includes: 1) that mixed taxpayers who deduct VAT based on the general pro rata must indicate annually the final and provisional general pro rata in their Q1 VAT declarations by April 25, and by Feb. 20, March 20, or April 20 for one of the first three months of the current calendar year; 2) that partial taxpayers and mixed taxpayers who apply the actual allocation must annually indicate certain information in their Q1 VAT declarations by April 25, and by Feb. 20, March 20, ...