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  • Karel De Grote-Hogeschool (KdG)
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Samenvatting btw en douane 1

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Samenvatting btw en douane 1

Institution
Karel De Grote-Hogeschool (KdG)
Module
Btw En Douane AFI1








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Written for

Institution
Karel de Grote-Hogeschool (KdG)
Study
Accountancy - Fiscaliteit
Module
Btw En Douane AFI1
All documents for this subject (7)

Document information

Uploaded on
September 24, 2021
Number of pages
3
Written in
2021/2022
Type
Summary

Subjects

  • samenvatting btw en douane 1

Content preview

ALGEMEENHEDEN

Belastbare handelingen kunnen enkel aan Belgische BTW onderworpen zijn als de plaats van de handeling zich
in België situeert !!!




BTW-BELASTINGPLICHTIGE

ESSENTIËLE VOORWAARDEN :

Eenieder (dus ook particulier, vzw, …!)
Economische activiteit (belastbare handelingen,omzet)
Geregeld
Zelfstandig (d.i. geen band van ondergeschiktheid)

SOORTEN BTW-PLICHTIGEN


BTW-BP DIE NORMALE BTW-AANGIFTE INDIENEN
• Gewone bp
• Gemengde bp
= belaste + vrijgestelde activiteiten (art 44)
• Gedeeltelijke bp
= belaste + niet-belaste activiteiten
• Forfaitaire bp (art 56 §1+ KB 2)
= omzet wordt bepaald op basis van de verrichte
aankopen


BTW-BP DIE GEEN NORMALE BTW-AANGIFTE INDIENEN
d.i. ‘de groep van 4’ :

• Kleine onderneming (art 56bis + KB 19)
• Forfaitaire landbouwonderneming (art 57)

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