{"id":13881,"date":"2024-11-07T04:00:00","date_gmt":"2024-11-07T04:00:00","guid":{"rendered":"https:\/\/practical.nl\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/"},"modified":"2024-11-07T04:00:00","modified_gmt":"2024-11-07T04:00:00","slug":"vergeet-de-herziening-van-de-aftrek-voorbelasting-niet","status":"publish","type":"post","link":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/","title":{"rendered":"Vergeet de herziening van de aftrek voorbelasting niet"},"content":{"rendered":"

De btw op bedrijfsmiddelen komt in aftrek naar gelang van de mate waarin u de bedrijfsmiddelen voor btw-belaste prestaties gebruikt. Heeft u de btw op bedrijfsmiddelen in het verleden geheel of gedeeltelijk in aftrek gebracht, dan moet de aftrek worden herzien als de mate van gebruik voor belaste prestaties is veranderd. Voor onroerende zaken is de herzieningstermijn negen jaar, volgend op het jaar waarin u de zaak bent gaan gebruiken. Voor roerende zaken, waarop wordt afgeschreven, bedraagt de herzieningstermijn vier jaar volgend op het jaar van ingebruikname. De herziening verwerkt u in de aangifte over het laatste tijdvak van het jaar.<\/p>\n

Bron:Overig | publicatie | 04-11-2024<\/div>\n","protected":false},"excerpt":{"rendered":"

De btw op bedrijfsmiddelen komt in aftrek naar gelang van de mate waarin u de bedrijfsmiddelen voor btw-belaste prestaties gebruikt. Heeft u de btw op bedrijfsmiddelen in het verleden geheel of gedeeltelijk in aftrek gebracht, dan moet de aftrek<\/p>\n","protected":false},"author":1,"featured_media":13740,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92],"tags":[],"class_list":["post-13881","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eindejaarsactualiteiten"],"acf":[],"yoast_head":"\nVergeet de herziening van de aftrek voorbelasting niet - Practical | Boekhouding, Salarisadministratie & Belastingadvies<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vergeet de herziening van de aftrek voorbelasting niet - Practical | Boekhouding, Salarisadministratie & Belastingadvies\" \/>\n<meta property=\"og:description\" content=\"De btw op bedrijfsmiddelen komt in aftrek naar gelang van de mate waarin u de bedrijfsmiddelen voor btw-belaste prestaties gebruikt. Heeft u de btw op bedrijfsmiddelen in het verleden geheel of gedeeltelijk in aftrek gebracht, dan moet de aftrek\" \/>\n<meta property=\"og:url\" content=\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/\" \/>\n<meta property=\"og:site_name\" content=\"Practical | Boekhouding, Salarisadministratie & Belastingadvies\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-07T04:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"541\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Vergeet de herziening van de aftrek voorbelasting niet\",\"datePublished\":\"2024-11-07T04:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/\"},\"wordCount\":115,\"publisher\":{\"@id\":\"https:\/\/practical.nl\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg\",\"articleSection\":[\"Eindejaarsactualiteiten\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/\",\"url\":\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/\",\"name\":\"Vergeet de herziening van de aftrek voorbelasting niet - Practical | Boekhouding, Salarisadministratie & Belastingadvies\",\"isPartOf\":{\"@id\":\"https:\/\/practical.nl\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg\",\"datePublished\":\"2024-11-07T04:00:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#primaryimage\",\"url\":\"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg\",\"contentUrl\":\"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg\",\"width\":800,\"height\":541},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/practical.nl\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Vergeet de herziening van de aftrek voorbelasting niet\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/practical.nl\/en\/#website\",\"url\":\"https:\/\/practical.nl\/en\/\",\"name\":\"Practical | Boekhouding, Salarisadministratie & Belastingadvies\",\"description\":\"Meer doen dan all\u00e9\u00e9n de boekhouding, salarisadministratie of belastingaangifte...\",\"publisher\":{\"@id\":\"https:\/\/practical.nl\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/practical.nl\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/practical.nl\/en\/#organization\",\"name\":\"Practical | Boekhouding, Salarisadministratie & Belastingadvies\",\"url\":\"https:\/\/practical.nl\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/practical.nl\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/practical.nl\/wp-content\/uploads\/2023\/07\/icon-logotype-tagline-horizontal.svg\",\"contentUrl\":\"https:\/\/practical.nl\/wp-content\/uploads\/2023\/07\/icon-logotype-tagline-horizontal.svg\",\"width\":158,\"height\":38,\"caption\":\"Practical | Boekhouding, Salarisadministratie & Belastingadvies\"},\"image\":{\"@id\":\"https:\/\/practical.nl\/en\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"\",\"url\":\"https:\/\/practical.nl\/en\/author\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Vergeet de herziening van de aftrek voorbelasting niet - Practical | Boekhouding, Salarisadministratie & Belastingadvies","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/","og_locale":"en_US","og_type":"article","og_title":"Vergeet de herziening van de aftrek voorbelasting niet - Practical | Boekhouding, Salarisadministratie & Belastingadvies","og_description":"De btw op bedrijfsmiddelen komt in aftrek naar gelang van de mate waarin u de bedrijfsmiddelen voor btw-belaste prestaties gebruikt. Heeft u de btw op bedrijfsmiddelen in het verleden geheel of gedeeltelijk in aftrek gebracht, dan moet de aftrek","og_url":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/","og_site_name":"Practical | Boekhouding, Salarisadministratie & Belastingadvies","article_published_time":"2024-11-07T04:00:00+00:00","og_image":[{"width":800,"height":541,"url":"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Written by":"","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#article","isPartOf":{"@id":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/"},"author":{"name":"","@id":""},"headline":"Vergeet de herziening van de aftrek voorbelasting niet","datePublished":"2024-11-07T04:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/"},"wordCount":115,"publisher":{"@id":"https:\/\/practical.nl\/en\/#organization"},"image":{"@id":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#primaryimage"},"thumbnailUrl":"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg","articleSection":["Eindejaarsactualiteiten"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/","url":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/","name":"Vergeet de herziening van de aftrek voorbelasting niet - Practical | Boekhouding, Salarisadministratie & Belastingadvies","isPartOf":{"@id":"https:\/\/practical.nl\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#primaryimage"},"image":{"@id":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#primaryimage"},"thumbnailUrl":"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg","datePublished":"2024-11-07T04:00:00+00:00","breadcrumb":{"@id":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#primaryimage","url":"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg","contentUrl":"https:\/\/practical.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg","width":800,"height":541},{"@type":"BreadcrumbList","@id":"https:\/\/practical.nl\/en\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/practical.nl\/en\/"},{"@type":"ListItem","position":2,"name":"Vergeet de herziening van de aftrek voorbelasting niet"}]},{"@type":"WebSite","@id":"https:\/\/practical.nl\/en\/#website","url":"https:\/\/practical.nl\/en\/","name":"Practical | Boekhouding, Salarisadministratie & Belastingadvies","description":"Meer doen dan all\u00e9\u00e9n de boekhouding, salarisadministratie of belastingaangifte...","publisher":{"@id":"https:\/\/practical.nl\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/practical.nl\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/practical.nl\/en\/#organization","name":"Practical | Boekhouding, Salarisadministratie & Belastingadvies","url":"https:\/\/practical.nl\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/practical.nl\/en\/#\/schema\/logo\/image\/","url":"https:\/\/practical.nl\/wp-content\/uploads\/2023\/07\/icon-logotype-tagline-horizontal.svg","contentUrl":"https:\/\/practical.nl\/wp-content\/uploads\/2023\/07\/icon-logotype-tagline-horizontal.svg","width":158,"height":38,"caption":"Practical | Boekhouding, Salarisadministratie & Belastingadvies"},"image":{"@id":"https:\/\/practical.nl\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"","url":"https:\/\/practical.nl\/en\/author\/"}]}},"_links":{"self":[{"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/posts\/13881","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/comments?post=13881"}],"version-history":[{"count":0,"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/posts\/13881\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/media\/13740"}],"wp:attachment":[{"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/media?parent=13881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/categories?post=13881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/practical.nl\/en\/wp-json\/wp\/v2\/tags?post=13881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}