Tot voor kort kon de BTW op oninbare vorderingen uitsluitend teruggevorderd worden via een separaat verzoek. Vanaf 1 januari 2017 kan deze BTW meegenomen worden in de reguliere aangifte omzetbelasting van de lopende periode. De voorwaarde is wel dat de vordering één jaar nadat deze opeisbaar is geworden nog niet […]
Tags: belastingenbtw
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