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Peppol deadline: 01-01-2026
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Avoid fines

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mixed subject to VAT liable

AV
24/10/2024
Question

I am a self-employed person in secondary occupation who is registered as subject to VAT for my main activity, which is subject to 21% VAT, but now I also want to expand my activity to PAB assistance:

An activity that is exempted from VAT under Article 44 (so I have to issue invoices for that activity without VAT but state: ‘Exempted from VAT under Article 44’

I therefore want to combine this activity with activities that are subject to VAT. This is perfectly possible: in such a case, I become a self-employed person with ‘mixed VAT liability’, which means that I am only liable for VAT on part of my activities.

As a result, any recoverable VAT on purchases is also only partially deductible. That portion is calculated according to a ratio of the turnover subject to vAT in relation to the total turnover.-My question is: How do I enter this in Dexxter?

Thank you!

Hello,

A combination of vAT types is not yet possible in Dexxter. At first glance, this seems relatively simple in terms of combination, but there is quite a lot involved.

I will give you some insight into the changes we need to make, which may help you in your own search:

  • Legally required to include other text on sales invoices for non-VAT-liable (Article 44) and subject to VAT activities.

    Customers who receive an invoice from you for an Article 44 activity may never be included on a customer list. Customers who receive an invoice from you for a subject to VAT activity must (sometimes) be included on a customer list.

    Article 44 activities are never included in an IC listing (for foreign services), but foreign activities of subject to VAT persons may (possibly) be included in an IC listing.

Hello!
I am in roughly the same situation. Only a combination of Article 44 and 'exempted from VAT' as a sole proprietor. So ultimately, I don't pay VAT. Does this also fall under the mixed VAT status whereby I cannot (yet) use Dexxter? For the time being, for my activities that are exempted from VAT (but those that do not fall under Article 44), I only have to send invoices and not create a customer list.
Thanks in advance for the information!

Hello,

The combination of not subject to VAT (Article 44) and being exempted from VAT (Article 56: turnover less than €25,000) also falls under the mixed VAT status and is not yet possible in Dexxter.We want to implement the combination of VAT-exempted (turnover less than €25,000) and not subject to VAT (Article 44) in the future, but we are not yet able to offer the mixed form today.

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You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.

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