Key deadlines for mixed taxpayers in 2024
April 2024 - Mixed taxpayers are taxpayers who carry out both taxed and exempt transactions. Due to this mixed tax liability, there is no full right to VAT deduction. That deduction can be made on the basis of the general ratio or by applying actual use.
Mixed taxpayers must report their use through a notification. The information to be reported depends on how the mixed taxpayer exercises the right to deduction: either on the basis of actual use or on the basis of the general ratio.
For a determination via actual use, you must report the following information:
· The final general ratio figure, in percentage, for the previous calendar year (when changing from general ratio to actual use);
· The breakdown, in per cent, of VAT charged to the taxpayer that:
o is used exclusively for the business department(s) whose transactions give full right of deduction;
o used exclusively for the business department(s) whose transactions do not confer the right of deduction;
o used both for the business unit(s) whose transactions give rise to a right of deduction and for the business unit(s) whose transactions do not give rise to a right of deduction.
If the right of deduction is exercised according to the general ratio, you must always report that percentage in the VAT return.
Deadline for reporting additional dataDeadline for reporting additional data
Bear in mind that the provision of this additional information must be processed at the latest in the VAT return for the first quarter or in the VAT return for the month of March when the taxpayer files monthly returns (to be filed by 20 April 2024 at the latest).
As a taxpayer, did you already apply actual use on 31 December 2022? Then an additional formality applies: you must also provide the above-mentioned data for the year 2022.
If you file monthly returns as a taxpayer, you must provide the additional data relating to 2022 at the latest in the May VAT return (to be filed by 20 June 2024 at the latest). Companies filing quarterly returns must report this in the VAT return for the first quarter (to be filed by no later than 20 April 2024).
