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Edit VAT regime

EV
2022-06-07

Question

Technical question: I have decided to edit my vAT regime for my secondary occupation and no longer select the small business exemption. Is it correct that, because I am still an employee in my main occupation, I should tick ‘partially liable for tax’ on form E604B (and not ‘ordinary or mixed taxpayer’)? 

Thanks in advance.

No, no, that's wrong! 604B is for vAT administration; those guys don't look at your social status (main occupation, secondary occupation, etc.).

When the vAT administration talks about partial, ordinary or mixed, they are referring purely to vAT. You can be partially subject to VAT or mixed subject to VAT, but that is a bit more complex to explain.

If you are going to become subject to VAT, i.e. no longer exempt but simply submitting quarterly vAT declarations, then you must select standard taxpayer status.

That form isn't simple, is it? I've struggled through it myself... :)

Thank you!

It's not worded very simply, indeed.

If the vAT authorities also send those forms quarterly to tell you what's in your favour, Jesus... You must have a degree to decipher that.

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