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Samenvatting Bedrijfsadministratie BA Hoofdstuk 1 Omzetbelasting Buitenland
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Hoofdstuk 1 samenvatting omzetbelasting buitenland
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Bedrijfsadministratie Hoofdstuk 1 Omzetbelasting buitenland1.1.
Import/Invoer = goederen/diensten buiten Nederland aankopen
Export/uitvoer = verkoop van goederen/diensten aan landen buiten Nederland
Intracommunautaire levering = Export van goederen/diensten naar het buitenland (EU-land)
Intracommunautaire verwerving = Import van goederen/diensten na Nederland (EU-land)
Uitvoer = 430 miljard waarvan 65% naar EU-Landen
Invoer = 360 miljard waarvan 60% naar EU-Landen
Export en Import is buiten de EU (ter duiding van de btw, zie 1.2)
1.2.
Uitvoer = Rubriek 3
- 3a leveringen/diensten naar landen buiten de EU (export)
- 3b leveringen/diensten naar landen binnen de EU (intracommunautaire levering)
Invoer = Rubriek 4
- 4a leveringen/diensten uit landen buiten de EU (import)
- 4b leveringen/diensten uit landen binnen de EU (intracommunautaire verwerving)
1.3.
Omzetbelasting wanneer?
Leveringen van goederen en diensten binnen de EU?
Particulier (Consumenten) = BTW tarief van het land van de consument.
Ondernemingen = nul tarief
Leveringen van goederen en diensten buiten de EU?
Export naar landen buiten de EU = nultarief
Import vanuit landen buiten de EU = BTW wordt geheven in land waar de goederen/diensten
binnenkomen.
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