Mixed taxpayers: extension deadline for providing the additional data

Since 2024, mixed taxpayers are required to provide additional data on how they calculate their VAT deductions. To give businesses more time to provide the necessary data, the administration is now coming up with delayed deadlines.

In this article you will read how the VAT deduction for mixed taxpayers works, what the new deadlines are and exactly what you as a business owner must do.

How does VAT deduction work for mixed taxpayers?

Two methods

Mixed taxpayers (businesses that carry out both VAT-taxed and exempt transactions) can deduct VAT on their purchases only partially deductible bring. This can be done according to two methods:

1. According to a general ratio.
2. When applying the actual use.

Each mixed taxpayer must choose one of these methods and notify the administration in advance. This choice then lies fixed for at least four consecutive calendar years.

Communicate additional data

Since 2024, these companies must additional data provide about how they exercised their deduction for the past calendar year.

• Monitors must provide this information in one of the three monthly returns for the calendar year.
• Quarterly Principals must provide this information in the first quarterly return.

Thus, data for calendar year 2024 must be provided as a rule:

• No later than 20/04/2025 by MONDAY.
• No later than 25/04/2025 by quarterly employers.

Deferral to return for June or second quarter 2025

The administration has decided at the last minute to make these deadlines postpone, giving companies more time to provide the necessary data:

• The additional data for 2024 may be provided no later than in the return for June (monthly announcers) Whether the second quarter (quarterly principals) of 2025.
• These returns must be filed no later than July 22, 2025 (month) or July 25, 2025 (quarter)
  (Thus, month-long applicants get two extra days, since the legal deadline falls on a Sunday and the following day is a legal holiday).

The administration also grants one last time this year summer facilities, so that these returns without penalty still to be submitted until August 8, 2025.

Please note: this extended deadline applies only to the submit of the declaration, not for the payment of it. Moreover, you do have to file the return by the legal deadline if you want to obtain a VAT refund.

Specifically, what should you do as a mixed taxpayer?

1. When you use the general ratio number

In that case, you deduct VAT on all your purchases according to a detected fracture: the proportion of sales entitled to deductions against the total of your sales. That results in the deduction rate. This ratio is always determined per calendar year.

• During the year you use a preliminary ratio, generally equal to that of the previous year.
• At the end of the year, you determine the final ratio.
• If the difference between the two is greater than 10%, you need a VAT review through.

This revision and the final ratio Report in the VAT return on:

• the first three months of 2025 (lunar months), or
• the first quarter of 2025 (quarterly principals)

Furthermore, there are no obligations Regarding additional data.

2. When you apply actual consumption

In this case, there is a distinction between three types of purchases:

• Purchases related only to the VAT-taxed activity (VAT fully deductible).
• Purchases related only to the exempt activity (VAT not deductible).
• Purchases related to both activities (VAT partially deductible).

For the latter group, use one or more special ratios to determine the deduction. These are freely chosen, but must always relate to a calendar year.

One possibility is to base it on the ratio of outgoing operations as with a general ratio number. Again, a VAT review possible if the special ratio numbers are not finalized until after the end of the calendar year.

The additional data to be provided by this group of mixed taxpayers are larger than when a general ratio number is applied:

• All special ratio numbers used
• A percentage breakdown of deducted VAT by category
• The overall result on the special ratios applied If at least two special ratio numbers were used.
  This is a percentage obtained by placing the amount of the VAT deduction exercised according to the special ratios used against the total amount of VAT on these purchases.

You enter this information in the appropriate boxes in the VAT return.

Have questions?

Not sure exactly what data to report in your situation? Contact your client manager, we are happy to help you!