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News 13th of January 2023 By Bert Vandorpe and Emiel Vanhée

Diverse VAT changes to the application of the actual use method: an overview

Diverse VAT changes to the application of the actual use method: an overview

The general pro rata figure

Actual use

Changes in 2023

Application of the actual use method on or before 31st December 2022

Application of actual use method on or after 1st January 2023

Company X (which does its VAT return quarterly) was set up on 26th November 2022. It wants to start applying the actual use method from 1st January 2023. In order to apply the actual use, the company has to give notice before 31st March (i.e. no later than the end of the first return period of the current calendar year).

Notification of additional details by means of the VAT return

Consequences of overdue fulfilment of obligations

Transition to another VAT regime

If you have any questions about the rule on actual use and its effect, be sure to get in touch with our experts.
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Should you have any questions regarding this subject, please do not hesitate to contact one of our specialists.
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We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Bert Vandorpe
Bert Vandorpe
Emiel Vanhée
Emiel Vanhée