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April 2025
RSM Belgium informs you
The Belgian VAT administration has granted an additional administrative extension regarding the mandatory reporting of supplementary information linked to the application of the general pro-rata coefficient and the actual use rule for mixed VAT taxpayers.
General pro rata
Mixed taxable persons who deduct VAT based on the general pro rata method must report both the provisional and final pro rata each year in their relevant periodic VAT return concerning:
- the first quarter, for quarterly filers (in principle, no later than 25 April) or;
- one of the first three months of the calendar year
(in principle, submission no later than 20 February, 20 March, or 20 April).
Actual use rule
Mixed (and partial) taxable persons applying the actual use rule must also provide additional information in their VAT return concerning:
- the first quarter, for quarterly filers (in principle, no later than 25 April);
- one of the first three months of the calendar year
(in principle, submission no later than 20 February, 20 March, or 20 April).
Reminder: this additional reporting obligation under the actual use rule is significantly limited for partial taxable persons.
Exceptional tolerance in 2025
Monthly filers are, in principle, required to submit the requested information by 22 April 2025. For quarterly filers, the deadline is set at 25 April 2025.
By way of tolerance, these deadlines are extended to the filing date of the VAT return for the second quarter of 2025 (25 July 2025) or to the filing date for the VAT return of the month of June 2025 (22 July 2025).
Due to the summer holidays, an additional extension is granted until 8 August 2025, for both monthly and quarterly filers.
Please note: in order to qualify for a VAT refund, VAT returns must still be submitted within the original prescribed legal deadlines.
Actual Use rule: reporting of supplementary Information
In 2025, it will be accepted that the supplementary information to be provided by VAT taxpayers applying the actual use rule may be based on estimates. However, the final figures must be included in the VAT return relating to the third quarter of 2025, for quarterly filers (to be filed no later than 25 October 2025), or relating to the November 2025 VAT return, for monthly filers (to be filed no later than 22 December 2025).
VAT adjustments to be made: no delay
This extension for the later reporting of supplementary information relating to the general pro-rata method and the actual use rule does not constitute a deferral regarding the positive or negative adjustments to the initially deducted VAT on costs and investment goods of the past calendar year.
Such adjustments must still be made no later than 22 April 2025 for monthly filers, and 25 April 2025 for quarterly filers.
If you would like to receive additional information on this matter or require VAT assistance, the RSM Belgium Tax team is at your disposal [email protected]).
