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Samenvatting Cursus BTW (voor examen open boek)
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  • Course
  • Ondernemingsfiscaliteit
  • Institution
  • Katholieke Hogeschool VIVES (VIVES)

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Document information

  • July 14, 2023
  • 62
  • 2022/2023
  • Summary

Subjects

  • pieter meersman
  • btw
  • btw belastingsplichtige
  • levering van goederen
  • wios
  • invoer en uitvoer
  • diensten
  • btw tarieven
  • inhoudstafel
  • examen open boek
  • intracommunautaire levering en werving

Written for

  • Katholieke Hogeschool VIVES (VIVES)
  • Global Business Management
  • Ondernemingsfiscaliteit
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Hogeschool Vives
Brugge




Cursus
BTW
AJ 2022-2023 P. Meersman




Academiejaar 2022-2023

Mees Ann-Julie

2GBMA
INHOUD

,1. INLEIDING.....................................................................................................................................5


BEGRIP.............................................................................................................................................5
WERKINGSMECHANISME VAN DE BTW....................................................................................................5
HOE GAAT DIT IN ZIJN WERK?.......................................................................................................................6


2. HOOFDSTUK 2: DE BTW-BELASTINGPLICHTIGE.............................................................................8


DEFINITIE..........................................................................................................................................8
KENMERKEN......................................................................................................................................8
NIET ESSENTIËLE KENMERKEN...............................................................................................................9
BEGIN EN EINDE BELASTINGPLICHT...........................................................................................................9
INDELING........................................................................................................................................10
1. GEWONE BTW-BELASTINGSPLICHTIGEN..........................................................................................10
2. DE VRIJGESTELDE KLEINE ONDERNEMER (OMZET < 25.000 EURO, VANAF 1 JANUARI 2016)...................11
3. DE VRIJGESTELDE BTW-BELASTINGPLICHTIGE:................................................................................11
4. DE GEMENGDE BTW-BELASTINGPLICHTIGE.....................................................................................12
5. DE BUITENLANDSE BTW-BELASTINGPLICHTIGE...............................................................................12
6. DE NIET-BELASTINGPLICHTE RECHTSPERSONEN..............................................................................13
WAT IS EEN AGB?................................................................................................................................13


3. HOOFDSTUK 3: DE LEVERING VAN GOEDEREN............................................................................14


INLEIDING........................................................................................................................................14
LEVERING VAN GOEDEREN...................................................................................................................14
1. ALGEMENE VOORWAARDEN VAN OPEISBAARHEID........................................................................................14
2. GOEDEREN..........................................................................................................................................15
3. ONDER BEZWARENDE TITEL....................................................................................................................15
4. ALS ZODANIG HANDELEND......................................................................................................................15
PLAATS VAN DE LEVERING: BELGIË........................................................................................................15
BELASTBAAR FEIT EN TIJDSTIP VAN OPEISBAARHEID VAN DE BTW.................................................................16


4. HOOFDSTUK 4: INTRACOMMUNAUTAIRE LEVERING EN VERWERVING.......................................17


INTRACOMMUNAUTAIRE VERWERVING (ICV)...........................................................................................17
1. DEFINITIE............................................................................................................................................17
2. KENMERKEN........................................................................................................................................17
INTRACOMMUNAUTAIRE LEVERING (ICL)................................................................................................17
1. DEFINITIE............................................................................................................................................17
2. KENMERKEN........................................................................................................................................17
3. CASE..................................................................................................................................................18
OVERBRENGING VAN GOEDEREN...........................................................................................................18

,5. HOOFDSTUK 5: INVOER EN UITVOER..........................................................................................20


INVOER...........................................................................................................................................20
1. DEFINITIE............................................................................................................................................20
2. KENMERKEN........................................................................................................................................20
3. BETALING BTW OP INVOER....................................................................................................................20
UITVOER.........................................................................................................................................20
1. DEFINITIE............................................................................................................................................20
2. KENMERKEN........................................................................................................................................20
3. BEWIJS...............................................................................................................................................20
4. CASE..................................................................................................................................................22


6. HOOFDSTUK 8: DIENSTEN...........................................................................................................23


ALGEMEEN......................................................................................................................................23
1. DEFINITIE............................................................................................................................................23
Art. 18 §1.............................................................................................................................................23
2. PLAATS VAN DE DIENST: BELGIË...............................................................................................................27
B2B: Business to Business....................................................................................................................27
B2C: Business to Consumer.................................................................................................................35


7. HOOFDSTUK 9: ONROERENDE GOEDEREN EN WIOS...................................................................38


GEBOUWEN.....................................................................................................................................38
WIOS............................................................................................................................................38
1. PARTICULIERE WONINGEN......................................................................................................................38
2. BEDRIJVEN..........................................................................................................................................38


8. HOOFDSTUK 9: SCHULDENAAR VAN DE BTW..............................................................................39


ALGEMENE REGEL..............................................................................................................................39
BTW-MEDECONTRACTANT..................................................................................................................39


9. HOOFDSTUK 10: BTW-TARIEVEN.................................................................................................42


10. HOOFDSTUK 11: AFTREK VAN DE BTW......................................................................................44


INLEIDING.....................................................................................................................................44
ONTSTAAN VAN HET RECHT OP AFTREK........................................................................................44
BELASTINGPLICHTIGE.................................................................................................................................44
VORMVEREISTEN......................................................................................................................................44
TERMIJN VOOR HET UITOEFENEN VAN HET RECHT OP AFTREK......................................................45
OMVANG VAN HET RECHT OP AFTREK..........................................................................................45

, BEGINSEL EN ALGEMENE VOORWAARDEN......................................................................................................45
NIEUWE AFTREKREGELS INZAKE BEDRIJFSVOERTUIGEN VANAF 01/01/2013...................................................45
EENMANSZAKEN.......................................................................................................................................45
VENNOOTSCHAPPEN.................................................................................................................................46
1/ Rittenadministratie..........................................................................................................................47
2/ Semiforfaitaire formule...................................................................................................................47
3/ Forfaitair percentage.......................................................................................................................48
4/ Afzonderlijke regeling om het beroepsgebruik vast te stellen van fiscale lichte vrachtwagens......48
Opmerking 1:.......................................................................................................................................48
Opmerking 2:.......................................................................................................................................49
Opmerking 3:.......................................................................................................................................49
VASTSTELLEN VAN HET GEBRUIK VAN ANDERE ROERENDE GOEDEREN DAN VERVOERMIDDELEN............................49
EENMANSZAAK........................................................................................................................................49
VENNOOTSCHAP.......................................................................................................................................49
VOLLEDIGE UITSLUITING VAN HET RECHT OP AFTREK..................................................................................51
BIJZONDERE PROBLEMEN....................................................................................................................51
KOSTELOZE UITDELING VAN HANDELSMONSTERS:............................................................................................51
HANDELSGESCHENKEN VAN GERINGE WAARDE:..............................................................................................51
RECLAMEARTIKELEN..................................................................................................................................52
GELEGENHEIDSGESCHENKEN VOOR HET PERSONEEL OF VOOR HUN KINDEREN.......................................................52
TOLERANTIE VAN DE FISCUS:.......................................................................................................................53
KOSTEN VAN ONTHAAL EN PUBLICITEITSKOSTEN..............................................................................................53
Nieuw standpunt fiscus m.b.t. BTW en publicitaire kosten.................................................................53
BTW EN PERSONEELSFEESTEN....................................................................................................................55


11. HOOFDSTUK 12: BTW-FORMALITEITEN.....................................................................................58


OPSTART ONDERNEMING....................................................................................................................58
AANGIFTE........................................................................................................................................58
GEWONE BTW-BELASTINGPLICHTIGE...........................................................................................................58
Bespreking aangifte.............................................................................................................................58
Werking kwartaalaangifte....................................................................................................................58
Invullen aangifte..................................................................................................................................58
1. Aankoop van sportschoenen bij Belgische leverancier voor 10.000,00 EUR, excl. BTW. (AF/1)......58
2. Aankoop van bureaubenodigdheden (papier, mapjes, stylo’s, potje pritt,…) bij AVA voor 178 EUR,
excl. BTW. (AF/2).................................................................................................................................58
3. Verkoop van 5 trainingen aan voetbalclub X voor 150,00 EUR, excl. BTW/stuk. (VF/1)..................60
4. Aankoop van toonbank voor 8000 EUR, excl. BTW bij Belgische leverancier (AF/3)........................60
5. Aankoop van een personenwagen voor 25000 EUR, excl. BTW bij Belgische leverancier (AF/4)....60
6. Aankoop van T-shirts bij een Italiaanse leverancier voor 5000,00 EUR, excl. BTW..........................60
Andere formaliteiten...........................................................................................................................62

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