General rules

Generally, there are three methods available to determine the business use of cars (as described in article 45, § 2, first intend VAT Act) and, consequently, the right to deduct input VAT on the expenses incurred in relation to these cars. These methods are as follows:

  • Method 1:  the VAT taxable person keeps a daily journey-administration;
  • Method 2 ‘semi-presumptive’: the business use is calculated on the basis of a specific formula developed by the Tax Authorities, whereby the % private use = ((distance home-work x 2 x 200 + 6000) / total distance) x 100. The % business use is then equal to 100% - the % private use.
  • Method 3 ‘presumptive’: the business use is determined at a presumptive rate of 35%.  

Adjustment for calendar year 2020

Due to the exceptional situation created by the lockdown and teleworking, the formula in the 'semi-presumptive' calculation method 2 is skewed. Therefore, Minister of Finance Vincent Van Peteghem allows VAT payers who normally use calculation method 2, to exercise their right to deduction via the general presumptive rate of 35% (= method 3 'presumptive'). The concerned VAT taxable persons may, if they wish, combine the 'semi-presumptive' method 2 and the ‘presumptive’ method 3, despite the fact that this is normally prohibited. Excepting the timing relating to the application of method 3 (see below), the other conditions for the application of methods 2 and 3 remain unchanged.

These measures only apply to calendar year 2020.

As of calendar year 2021

As from calendar year 2021, the concerned VAT taxable persons can use again the 'semi-presumptive' method 2. Accordingly, they do not have to take into account the obligation to use the general presumptive rate of 35% for at least four calendar years.


Source in NL: Aftrek van de geheven btw op uitgaven inzake voertuigen voor gemengd gebruik (beroep en privé): aanpassing van de semi-forfaitaire berekeningsmethode voor 2020 | FOD Financiën (

Source in FR: Déduction de la TVA grevant les dépenses relatives aux véhicules à usage mixte (professionnel et privé) : adaptation de la méthode de calcul semi-forfaitaire pour 2020 (