Summary
Samenvatting btw en douane 1 btw roosters
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Samenvatting btw en douane 1 btw roosters
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lyho
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RoostersVF;
+ btw
Waar kwam dit?
- Rooster 01,02 of 03 voor mvh
- Rooster 54
Intracommunautaire diensten volgens hoofdregel, die dus plaatsvinden in een andere lidstaat
- Rooster : 44
Geen btw
Werk in onroerende staat
- Rooster : 45
Intracommunautaire diensten niet volgens hoofdregel, dus §3
- Rooster 47
Diensten buiten de EU
- Rooster 47 art. 21 bis §2 10°
______________________________________________________________________________
AKF, factuur btw
- Rooster 82/83
- Btw : 59
Werk in onroerende staat tussen 2 Belgen
AANKOOP
- Rooster 82 en/of 83
- Rooster 59
VERLEGGING
- Rooster 87
- Rooster 56
Intracommunautaire diensten volgens hoofdregel art. 21 §2
AANKOOP
- Rooster 82 en/of 83
- Rooster 59
VERLEGGING
- Rooster 88
- Rooster 55
, IC diensten niet volgens hoofdregel + leveranciers van buiten EU
- Rooster 82/83
- Rooster 59
Verlegging ICD niet volgens hoofdregels+ leveranciers van buiten EU
- Rooster 87
- Rooster 56
Extra uitleg
Rooster 44: intracommunautaire diensten die plaats vinden in een andere lidstaat volgens de
hoofdregel
Rooster 45 : verlegging (WOS) waar wel Belgische btw verschuldigd is maar waar we btw verleggen
naar onze klant
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