Additional tolerances announced for annual reporting obligation!

We previously informed you about the reporting obligation for mixed and partial VAT taxpayers and the tolerances (Link) announced by the Belgian VAT administration in April this year. Just before the summer holidays, it has now been decided to publish additional tolerances. These additional tolerances are announced for mixed taxpayers applying the actual use method.
 

Pro memorandum - what should be communicated annually? 


Annually, these taxpayers must provide the following information via their periodic VAT return:
  • A breakdown of the VAT charged to the taxpayer: 
    • % VAT on purchases linked to business divisions with full right of input VAT deduction.
    • % VAT on purchases linked to business divisions without the right to deduct.
    • % VAT on purchases used for both types of business divisions.
  • Special pro rata :
    • The special pro rata applicable to the transactions used for both types of business divisions.
    • If there are multiple special ratio , the overall result must be communicated.

Since the entry into force of these regulations, we see in practice that many taxpayers from different sectors struggle with these administrative obligations, which constitute a disproportionate administrative burden. The Belgian VAT administration is now addressing this further. 


Tolerances already announced


The deadlines for submitting the above information have already been pushed back previously to the deadline for submitting the periodic VAT return for:
  • Second quarter 2025: July 25, 2025
  • June 2025: July 22, 2025

As previously announced, this year taxpayers will be able to include the required data based on estimates in the return. However, final figures must be communicated no later than the periodic VAT return on:
  • Third quarter 2025: October 25, 2025
  • November 2025: December 22, 2025
 

New tolerances announced for SMEs


For large companies, it remains mandatory to report the final figures in 2025. It is also already mentioned that no new tolerances will be announced in 2026. For SMEs, it was announced that (like last year) they will no longer be required to report these final figures. 

Indeed, from 2026, mixed VAT-paying SMEs will no longer be required to share this detailed information. 

For partial taxpayers, it was already decided last year that only large companies still had to provide this info.  

These new tolerances respond to business concerns. It is crucial to keep a close eye on these deadlines and requirements in order to comply with legal obligations. 

Contact our VAT experts for support or advice at btw-tva@bdo.be or do so directly with one of the following members of the VAT team: