Not every sole proprietor fits neatly into a single VAT box. Some self-employed people combine different activities and therefore fall under a mixed VAT status. Until recently, this was difficult to manage correctly in accounting software. As of today, this is possible in Dexxter – the only software in Belgium to offer this.
What is a mixed VAT status?
You are subject to VAT when you combine two types of activities:
- Activities not subject to VAT under Section 44 of the VAT Act:
- professions not legally subject to VAT (e.g. healthcare, education).
- No VAT on invoices, no VAT deduction.
- Activities exempted from VAT under Article 56 of the VAT Act: small business scheme
- (turnover < €25,000)
Anyone who combines both provisions, and therefore does not need to file VAT declarations, falls under the mixed VAT status discussed in this article.
Why this status has been difficult until now
Most accounting and invoicing tools are based on a single VAT type.
For subjects to VAT who are also subject to mixed VAT status, this often meant:
- incorrect VAT settings
- manual corrections
- uncertainty for the accountant
Dexxter now also supports subjects to mixed VAT status
As of today, Dexxter fully supports the mixed VAT status (Art. 44 + Art. 56).
This means:
- correct invoices with the correct legal disclosures
- correct processing of the customer list
- correct processing of expenses
- tracking of the €25,000 threshold
- clear summary for both the business owner and the accountant
👉 Dexxter is currently the only Belgian accounting software that fully supports this statute.
Who is this relevant for?
- Self-employed individuals with mixed activities
- Entrepreneurs who do not have to submit VAT declarations
- Accountants with customers in this specific mixed VAT status
Conclusion
Do you operate as a person subject to VAT (Art. 44 + Art. 56)?
Then from now on, you can finally do your bookkeeping correctly and easily in Dexxter, without workarounds or manual hassle. Start your trial period and choose the correct VAT type.
Are you already using Dexxter and want to switch to a mixed VAT status? Go to settings, click on ‘General’ and go to the ‘VAT’ tab.
Attention: not all taxpayers subject to VAT can use Dexxter. For those who combine Article 44 with ‘standard’ VAT-liable activities (and therefore need to submit VAT declarations), this module is not suitable. They are advised to consult an accountant.
