VAT deduction Actual allocation or pro rata: new features in 2024

Pro Rata Allocation

Since 1 January 2024, mixed taxable persons who deduct VAT on the basis of the general pro rata must :

- notify this via the e604 application AND

- indicate this in their periodic VAT return.

Actual allocation

Since 1 January 2024, partial taxable persons and mixed taxable persons who apply the actual allocation must indicate their special prorata in their periodic VAT return.

More information : Déduction TVA affectation réelle ou prorata général: nouveautés 2024 - (blogitaa.be)