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Non-submission and late submission of VAT returns: Non-submission of VAT returns is subject to a EUR 1,000 fine per return. Late-submission of VAT returns is subject to a EUR 100 per month capped at EUR 1,000. Reference to the above may be found in Article 70, §4 , and Article 53, §1, section 1, 2° of the Belgian VAT Code and VAT Royal.
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In such cases the VAT is usually reverse-charged to the client. This means that your client pays the VAT and not you. This applies in the following cases: Your client is an entrepreneur who is established in the Netherlands or who has a permanent establishment here. Your client is a legal entity (for example, a plc or a foundation) that is.
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Het is derhalve noodzakelijk om door middel van een stelsel van belasting over de toegevoegde waarde (BTW) een harmonisatie van de wetgevingen inzake omzetbelasting tot stand te brengen die ten doel heeft, de factoren die de mededingingsvoorwaarden op nationaal of op communautair niveau zouden kunnen vervalsen, zoveel mogelijk uit te schakelen. (5)
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VAT obligation. Attention, please make an appointment to go to any of our offices. Declaration. VAT obligation. VAT obligation. VAT exemption scheme for small businesses. Rates and calculation. Partial VAT deduction. Accounting and invoicing.
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The proposal of Regulation of 4 October 2017 (COM (2017) 568) foresees, for the purposes of applying the VAT exemption indicated in the Art. 138 par. 1 of Directive 112/2006 (transposed in the Italian Law in the Art. 41 of Legislative Decree 331/1993), that goods are shipped or transported to another EU country, provided that at least one of.
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EU rules recognise 4 types of transaction on which VAT is chargeable ( Article 2 (1) VAT Directive ): Goods supplied in an EU country by a business ; Intra-EU acquisition of goods in an EU country by a business or a non-taxable legal entity such as a public body, in certain specified circumstances; Services supplied in an EU country by a business;
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Tot deze datum is de btw-vrijstelling van artikel 41, §1, eerste lid, 3° WBTW van toepassing. De vervoersdienst die X levert aan A is ook onderworpen aan Belgische btw, maar wordt vrijgesteld op basis van artikel 41, §1, eerste lid, 3° WBTW. Heb je vragen over het einde van de btw-vrijstelling? Contacteer ons dan hier.
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The right to deduct Although an intra-EU supply in these circumstances is normally exempt, the input VAT incurred on goods and services used for the purposes of making that supply may be deducted by the supplier ( Article 169 (b) VAT Directive ). This is because the corresponding acquisition is taxed. Example
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Page 17 and 18: Vrijstellingen art. 41, §1 Wbtw Go; Page 19 and 20: Art. 41, §1, 2° Wbtw: invoer In d; Page 21 and 22: Art. 41, §1, 3° Wbtw uitvoer Dien; Page 23 and 24: Art. 41, §1, 4° Wbtw goederen ond; Page 25 and 26: Periodieke btw-aangiften Maandaangi; Page 27 and 28: Periodieke btw-aangiften Rooster 00; Page 29: Periodieke btw.
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If you're an Angeleno, it's likely you've seen UK street artist D*Face's distinct wall art over town (more to come on that). I'm always thrilled to stumble upon his ultra-vibrant, pop art-inspired street art - in particular, Rear View (originally created in 2014). Artist: D*Face. Location: W. Pico Blvd and Federal Ave, Los Angeles 90064
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In het licht van de bovenstaande wijzigingen is het sterk aan te bevelen om de btw-behandeling van de logistieke diensten, zowel ontvangen als verleend, na te kijken. Zo vermijdt u potentiële risico's zoals de navordering van btw, verhoogd met boetes en nalatigheidsinteresten. [1] Circulaire 2021/C/96 [2] Btw-Wetboek, artikel 41, §1, 3°
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Page 19 and 20: Art. 41, §1, 2° Wbtw: invoer In d; Page 21 and 22: Art. 41, §1, 3° Wbtw uitvoer Dien; Page 23 and 24: Art. 41, §1, 4° Wbtw goederen ond; Page 25 and 26: Periodieke btw-aangiften Maandaangi; Page 27 and 28: Periodieke btw-aangiften Rooster 00; Page 29 and 30: Periodieke btw-aangiften Nieuw roos
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In order to apply the VAT exemption for intra-Community supplies in Belgium (article 39bis of the Belgian VAT Code), Belgian VAT authorities require the supplier (amongst others) to obtain and keep a set of commercial documents that the goods have been transported from Belgium to another Member State.
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These new places of supply rules do not have any impact on the application of the exemption for transport and logistic services related to the importation and exportation of goods (transport, loading, unloading, packaging, inspection, customs formalities, storage, etc.) following article 41, §1, 2 ° and 3° of the Belgian VAT Code.
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Zij zullen vanaf 1 april 2022 niet langer de btw-vrijstelling van artikel 41, §1, eerste lid, 3°W.BTW kunnen toepassen. Het onterecht toepassen van een vrijstelling zal immers aanleiding geven tot de navordering van btw, verhoogd met boeten en nalatigheidsinteresten. Pas dus tijdig uw systemen aan vanaf 1 april 2022.