From 1 September 2021 we will receive you in all our offices again, but by appointment only.

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.