VAT deduction Actual allocation or pro rata: new features in 2024
- alexianeve7
- 16 janv. 2024
- 1 min de lecture
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.