- Groenendael 233F IJsselmuiden
- tel: 06-28791632
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- Dagelijks van 08.30 tot 17.00 uur.
Severity: 8192
Message: strtolower(): Passing null to parameter #1 ($string) of type string is deprecated
Filename: MX/Loader.php
Line Number: 160
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 160
Function: strtolower
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: strtolower(): Passing null to parameter #1 ($string) of type string is deprecated
Filename: MX/Loader.php
Line Number: 160
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 160
Function: strtolower
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 132
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 290
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 164
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 233
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 313
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 354
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 284
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 296
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 306
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 316
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 317
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 318
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 319
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 377
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: drivers/Session_files_driver.php
Line Number: 108
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 110
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: session_start(): Session cannot be started after headers have already been sent
Filename: Session/Session.php
Line Number: 143
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
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Function: library
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Met klanten, relaties, personeelsleden, de klantmanager van de bank of uw adviseur gaat u natuurlijk ook wel eens buiten de deur een vorkje prikken, een bakkie doen of naborrelen na een goede deal. Hoe gaat u daar fiscaal mee om?
Buiten de deur zakelijk consumeren
Voor de inkomstenbelasting (IB) en de btw gelden specifieke regels voor de aftrek van eten en drinken die genuttigd worden buiten de deur. Hoe zit de vork dan in de steel?
Eten en drinken voor uzelf. Eten en drinken dat u voor uzelf nuttigt buiten de deur, waar geen zakelijk belang tegenover staat, zijn privékosten. Deze kosten zijn niet aftrekbaar van uw winst. Ook mag u hier niet de btw in aftrek nemen.
Zakelijk belang? De kosten voor eten en drinken dat u zakelijk onderweg nuttigt in een horecagelegenheid zijn voor 80 procent aftrekbaar. U heeft de mogelijkheid om 100 procent van de kosten in aftrek te brengen, maar dan moet u wel € 4.500,- (2018) bij uw winst tellen. Dit is alleen interessant als het totaal aan beperkt aftrekbare kosten op jaarbasis (2018) meer dan € 22.500,- bedraagt.
En de btw? De btw op eten en drinken dat u nuttigt is niet aftrekbaar.
Tip. De niet-aftrekbare btw mag u wel opvoeren als kosten indien er sprake is van een zakelijk belang.
Eten en drinken van uw personeel
Kostenaftrek. De kosten van zakelijk eten en drinken met personeel zijn beperkt aftrekbaar van de winst. Denk hierbij aan een etentje met zakenrelaties. Deze kosten van eten en drinken zijn slechts voor 80 procent aftrekbaar. U heeft de mogelijkheid om 100 procent van de kosten in aftrek te brengen, maar dan moet u wel € 4.500,- (2018) bij uw winst tellen. Dit is alleen interessant als het totaal aan beperkt aftrekbare kosten op jaarbasis (2018) meer dan € 22.500,- bedraagt.
Btw-aftrek. De btw op eten en drinken dat uw personeel nuttigt in een horecagelegenheid is niet aftrekbaar. Doordat de btw op horecabestedingen sowieso niet voor aftrek in aanmerking komt, tellen deze kosten niet mee voor de aftrekbeperking (BUA) op personeelsvoorzieningen.
Tip. De niet-aftrekbare btw mag u wel opvoeren als kosten als er sprake is van een zakelijk belang.
Eten en drinken voor en met relaties
Kostenaftrek. Uitgaven voor eten en drinken die u doet in een horecagelegenheid met het oog op zakelijke belangen zijn beperkt aftrekbaar van de winst. Dus ook als u met uw zakenrelatie een hapje en drankje nuttigt buiten de deur.
Slechts voor 80 procent aftrekbaar. U heeft de mogelijkheid om 100 procent van de kosten in aftrek te brengen, maar dan moet u wel € 4.500,- (2018) bij uw winst tellen. Dit is alleen interessant als het totaal aan beperkt aftrekbare kosten op jaarbasis (2018) meer dan € 22.500,- bedraagt.
Let op 1. Het zakelijk karakter moet u wel kunnen aantonen. Dit kunt u aannemelijk maken door op de bon/factuur te zetten met wie u heeft gegeten (naam en bedrijfsnaam) en wat de reden van het etentje is geweest.
Let op 2. De kosten moeten wel in verhouding staan tot het nut dat die kosten hebben voor uw bedrijf. Buitensporige kosten zullen bij een controle meteen de argwaan bij de controleurs oproepen. U moet de zakelijkheid ervan aantonen.
Let op 3. Btw die u betaalt voor een zakelijk hapje en drankje buiten de deur is nooit aftrekbaar. Deze kosten tellen niet mee voor de aftrekbeperking (BUA) op relatiegeschenken.
Het zakelijk belang van gemaakte kosten buiten de deur (eten en drinken) moet in verhouding staan tot het nut dat u daarmee beoogt. U moet dat aantonen. Noteer op de bon (op naam van uw zaak gesteld!) met wie dat was en waarom. De btw hierop is nooit aftrekbaar! Die btw mag u weer wel als kosten aftrekken.
Geschreven op: 2018-10-19 08:38:00