Partial taxable persons

Mixed and partial taxable persons do not have a full right of deduction, but can only deduct VAT on their purchases to the extent that those purchases are used for outputs on which VAT is payable.

Partial taxable persons carry out:

transactions that fall within the scope of VAT and
transactions that fall outside the scope of VAT

Example: public bodies that, alongside their public tasks, also engage in commercial transactions, e.g. the provision of passenger transport or the letting of rooms.

Partial taxable persons

Deduction on the basis of actual use

Partial taxable persons always determine their right to deduct VAT on the basis of actual use (Article 45 of the Belgian VAT Code).
Useful links

More information on exercising the right of deduction by the partial taxable person can be found in Chapter 11 of the comments on VAT under section 16.

Partial taxable persons

Deduction on the basis of actual use

Useful links