Aftrek van BTW als (belaste) omzet ontbreekt (FM nr. 134) 2010/7.4.0:Introductie

Aftrek van BTW als (belaste) omzet ontbreekt (FM nr. 134) 2010/7.4.0

Introductie

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

The following cases are distinguished:

–

Primary supply (like in the Kuwait Petroleum case, the supply of fuel) to a taxable person who can fully or partly deduct all input VAT; in connection with the purchase the taxable person receives a good or a service (either after redeeming vouchers, tokens, points, etc., or otherwise) which he uses in the course of his business (case 1);

–

Primary supply to a taxable person who can fully or partly deduct all input VAT; in connection with the purchase the taxable person receives a good or a service (either after redeeming vouchers, tokens, points, etc., or otherwise) which he uses for private purposes of his own or his staff (cases 2 and 3);

–

Primary supply to a taxable person who cannot deduct all input VAT or a non-taxable person; in connection with the purchase the recipient of the supply receives a good or a service (either after redeeming vouchers, tokens, points, etc., or otherwise) which he uses in the course of his business, anyway for other than private purposes (case 4);

–

Primary supply to a taxable person who cannot deduct all input VAT or a non-taxable person; in connection with the purchase the recipient of the supply receives a good or a service (either after redeeming vouchers, tokens, points, etc., or otherwise) which he uses for private purposes of his own or his staff (cases 5 and 6);

–

An ultimate consumer (private individual, fully exempted taxable person, non-taxable person/legal entity) receives a gift without purchasing a good or a service (case 7).

Deze functie is alleen te gebruiken als je bent ingelogd.