- 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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Op de factuur 6 of 9 procent btw?
Zoals bekend, is het kabinet voornemens om het verlaagde btw-tarief per 1 januari 2019 te verhogen van 6 naar 9 procent. Een veelgestelde vraag is vanaf welk moment er met het btw-tarief van 9 procent gerekend moet gaan worden. Hoe zit dat?
Datum van presteren
6 of 9 procent? Voor de vraag of het 6 procent-tarief of het 9 procent-tarief toegepast moet worden op de prestaties die vallen onder het lage btw-tarief, is het moment waarop het goed is geleverd of de dienst door u als ondernemer wordt verricht van belang.
Datum van presteren in 2018. Als de datum van presteren gelegen is in 2018, dan is het 6 procent-tarief van toepassing, ook als de factuur pas in 2019 door u aan uw afnemer wordt uitgereikt.
Datum van presteren in 2019. Prestaties die onder het verlaagde btw-tarief vallen en die in 2019 worden verricht, zijn belast met het 9 procent-tarief, ook als er in 2018 alvast een bedrag vooruit wordt gefactureerd. Hiervoor geldt echter een coulanceregeling van de Belastingdienst (zie hierna).
Duidelijke factuur. Zorg daarom altijd dat duidelijk uit de factuur blijkt op welke datum de goederen zijn geleverd of de dienst is verricht. Op grond van de factuurvereisten is dit verplicht.
Voorbeeld 1.Fietsenmaker Daan repareert op 20 december 2018 de fiets van Jantien. Ze spreken af dat hij de factuur per post opstuurt. Op 3 januari 2019 verstuurt Daan de factuur aan Jantien. Per 1 januari 2019 is het 9 procent-tarief van toepassing, maar omdat Daan de dienst al in 2018 had verricht, vermeldt hij 6 procent btw op de factuur. Hij geeft dit in zijn aangifte over het eerste kwartaal 2019 aan bij vraag 1b.
Prestatie in 2019
Als het goed in 2019 wordt geleverd of de dienst in 2019 wordt verricht, dan moet het verlaagd btw-tarief van 9 procent worden toegepast.
Vooruitbetalingen. Normaal gesproken zou dat ook gelden voor in 2019 geleverde prestaties die in 2018 al vooruit gefactureerd zijn. Op dit punt heeft het kabinet echter aangekondigd de ondernemers niet te willen belasten met extra administratieve lasten. Tip. De Belastingdienst zal daarom niet gaan naheffen op in 2018 betaalde prestaties die pas in 2019 gaan plaatsvinden. Dit geldt bijvoorbeeld voor sportevenementen of concerten waarvoor in 2018 al kaarten worden verkocht, maar die pas in 2019 plaatsvinden.
Voorbeeld 2.Muziek BV houdt zich bezig met de verkoop van concertkaarten. In december 2018 verkopen zij kaarten voor een concert dat in maart 2019 plaats zal vinden. De concertkaarten worden door de koper in december 2018 betaald. Muziek BV brengt 6 procent btw in rekening. Hoewel het moment van de prestatie gelegen is in 2019, mag op de factuur van december 2018 nu toch 6 procent btw staan.
| Datum levering/dienst | datum factuur | laag tarief btw |
| 2018 | 2018/2019 | 6 procent |
| 2019 | 2018 | 6 procent |
| 2019 | 2019 | 9 procent |
Administratie op orde
Zorg dat uw administratie tijdig is ingericht op de wijziging van het verlaagde btw-tarief. De boekhoudprogramma’s moeten worden aangepast en ook op de facturen moet het juiste btw-tarief worden vermeld. Uit de administratie en de facturen moet duidelijk vast te stellen zijn of het 6 procent-tarief of het 9 procent-tarief moet worden toegepast. Zorg ervoor dat dit op orde is, zodat er later geen discussie met de Belastingdienst kan ontstaan.
Is het moment van levering van goederen of het verrichten van diensten gelegen in 2019, dan wordt er met 9 procent btw gerekend. Is er in 2018 al vooruitbetaald voor leveringen en diensten die in 2019 plaatsvinden, dan mag dat tegen 6 procent zonder bijbetaling achteraf.
Geschreven op: 2018-10-19 13:19:27