Summary
Samenvatting BTW
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Dit document is een samenvatting van alle lessen van BTW. ALLE antwoorden van de oefeningen vindt men terug op Canvas/PowerPoint. Examen: 19/20
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By: ilyaskarkache • 11 months ago
By: gorby1993 • 11 months ago
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SAMENVATTING BTWGRADUAAT ACCOUNTING ADMINISTRATION, 1ACC
L.Y.
ERASMUSHOGESCHOOL BRUSSEL
Campus Bloemenhof
,Inhoudsopgave
1 BTW belastingplicht.................................................................................................................................... 4
1.1 Definitie........................................................................................................................................4
1.2 Kenmerken van de belastingplichtige...........................................................................................4
1.3 Begin en einde van de belastingplicht..........................................................................................5
1.4 Soorten belastingplichtigen..........................................................................................................6
1.4.1 BTW belastingplichtigen die geen periodieke btw-aangiften indienen..................................6
1.4.2 BTW belastingplichtigen die periodieke btw-aangiften indienen........................................18
1.4.3 Toevallige belastingplichtige................................................................................................19
1.4.4 Niet belastingplichtige rechtspersoon.................................................................................20
1.5 Oefeningen.................................................................................................................................21
1.6 Vragen........................................................................................................................................26
2 Levering van een goed............................................................................................................................... 27
2.1 Voorwaarden van een belastbare levering van goederen..........................................................27
2.2 Definitie ‘goederen’....................................................................................................................27
2.3 Definitie ‘levering’.......................................................................................................................27
2.4 Belang.........................................................................................................................................29
2.5 Plaats van de levering.................................................................................................................29
2.6 Tijdstip van de levering...............................................................................................................31
2.7 Begrip ‘belastingplichtige die handelt in de uitoefening van zijn economische activiteit’..........33
2.8 Belastbaar feit en opeisbaarheid btw.........................................................................................33
2.9 Schuldenaar van de btw.............................................................................................................42
2.10 Link met btw-aangifte...............................................................................................................43
2.11 Oefeningen...............................................................................................................................44
3 Verrichten van een dienst......................................................................................................................... 47
3.1 Voorwaarden van een belastbare dienst....................................................................................47
3.2 Definitie ‘diensten’.....................................................................................................................48
, 3.3 Voorbeelden van diensten..........................................................................................................48
3.4 Plaats van de dienst....................................................................................................................49
3.5 Tijdstip van de dienst..................................................................................................................56
3.6 Belastbaar feit en opeisbaarheid btw.........................................................................................56
3.7 Schuldenaar van de btw.............................................................................................................57
3.8 Link met btw-aangifte.................................................................................................................57
3.9 Oefeningen (zie canvas)..............................................................................................................58
4 Intracommunautaire handelingen............................................................................................................. 59
4.1 Intracommunautaire levering van goederen..............................................................................59
4.1.1 Vrijstelling............................................................................................................................59
4.1.2 Plaats...................................................................................................................................60
4.1.3 Tijdstip.................................................................................................................................60
4.1.4 Belastbaar feit......................................................................................................................60
4.1.5 Opeisbaarheid......................................................................................................................60
4.1.6 Aangifte...............................................................................................................................60
4.2 Intracommunautaire verwerving van goederen.........................................................................61
4.2.1 Definitie...............................................................................................................................61
4.2.2 Belastbaar in BE ..................................................................................................................61
4.2.3 Plaats...................................................................................................................................62
4.2.4 Tijdstip.................................................................................................................................62
4.2.5 Belastbaar feit......................................................................................................................62
4.2.6 Opeisbaarheid......................................................................................................................62
4.2.7 MvH en tarief.......................................................................................................................62
4.2.8 Schuldenaar.........................................................................................................................62
4.2.9 Aangifte...............................................................................................................................62
5 Uitvoer – invoer........................................................................................................................................ 63
5.1 Uitvoer........................................................................................................................................63
5.2 Internationaal vervoer................................................................................................................63
, 5.3 Invoer..........................................................................................................................................64
6 Verplichtingen........................................................................................................................................... 65
6.1 Aangiften van aanvang, wijziging en stopzetting van activiteit...................................................65
6.2 Btw-identificatienummer............................................................................................................66
6.3 Facturering.................................................................................................................................67
6.3.1 Verplichting tot het uitreiken van een factuur.....................................................................67
6.3.2 Inhoud van de factuur..........................................................................................................68
6.4 Periodieke btw-aangifte..............................................................................................................68
6.5 Boekhouding...............................................................................................................................70
6.5.1 Boek voor inkomende facturen...........................................................................................70
6.5.2 Boek voor uitgaande facturen.............................................................................................70
6.5.3 Dagboek van ontvangsten...................................................................................................70
6.5.4 Btw-register van de motorvoertuigen.................................................................................71
6.6 Opgave van de intracommunautaire handelingen (ICO).............................................................71
6.7 Klantenlisting..............................................................................................................................72
7 MvH.......................................................................................................................................................... 73
7.1 MvH............................................................................................................................................73
7.2 Roosters aangifte........................................................................................................................75
8 Tarieven.................................................................................................................................................... 77
9 Recht op aftrek......................................................................................................................................... 81
10 Samenvattende oefeningen op het invullen van de btw-aangifte.............................................................84
10.1 Oefeningen...............................................................................................................................85
, 1 BTW belastingplicht
1.1 Definitie
Artikel 4, §1 W.btw:
o Belastingplichtige = eenieder die in de uitoefening van een economische activiteit
geregeld en zelfstandig, met of zonder winstoogmerk, hoofdzakelijk of aanvullend,
leveringen van goederen of diensten verricht die in dit Wetboek zijn omschreven,
ongeacht op welke plaats de economische activiteit wordt uitgeoefend
o De definitie omvat 4 essentiële kenmerken:
Eenieder
Economische activiteit
Geregeld
Zelfstandig
o De definitie omvat 3 bijkomstige kenmerken:
Met of zonder winstoogmerk
Hoofdzakelijk of aanvullend
Ongeacht op welke plaats
1.2 Kenmerken van de belastingplichtige
Essentiële kenmerken
Eenieder:
o Alle natuurlijke personen
o Alle rechtspersonen
o Alle verenigingen
o → Het al dan niet vervullen van de voorwaarden om handel te kunnen uitoefenen
maakt niet uit!
Economische activiteit:
o Alle werkzaamheden van een:
Fabrikant vb. tapijtenfabrikant
Handelaar vb. slager
Dienstverrichter vb. accountant, arts
o De btw-richtlijn (EU) voegt hier tevens aan toe:
De exploitatie van een lichamelijke of onlichamelijke zaak om er duurzaam
opbrengst uit te verkrijgen:
Vb. de verhuring van garages
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