Omzetbelasting?

[Newer]

Good day,

 

I wrote a few weeks asking about to create an eenmanzaak and a recieved a lot of help from several members. I am very grateful because of that :)

 

Now I must to declare the BTW. For the people who knows nothing about my history, this first time to declare I´m going to make it myself because I have started right now and I have only one invoice to declare without BTW because my company is free of BTW.

 

I have tryed to make it via belastingdienst website. But I have just a doubt.

 

On the first step says If I have to declare something. I have put "yes" because on the KVK a person told me that even if I don´t have BTW, I have to declare it like 0%. Then, I have put "yes".

 

In the rubriek 1, there is some options. (Leveringen/diensten belast met 19%, the same with 6 %, leveringen/diensten belast met overige tarieven, behalve 0% (I have translate but is not for my company). Privégebruik, and the last one, Leveringen/diensten belast met 0% of niet bij u belast. So, I have put there, the amount of the invoice make it and send it to my client.

 

The next step, Rubriek 2 Rubriek 2: Verleggingsregelingen binnenland (2a. Leveringen/diensten waarbij de omzetbelasting naar u is verlegd ), there is two fields to complete:

 

One of those

is "Bedrag waarover omzetbelasting wordt berekend" and " Omzetbelasting".

 

I understand that in "Bedrag waarover omzetbelasting wordt berekend" I have to put the amount of the invoice (My supply invoice and the invoice to my client is the same amount) but my doubt is on "Omzetbelasting" because I don´t know if I have to put the same amount, or I have to put "0"...

 

Next year I will have an adviseur but for this first time I prefer make it my self. Just I hope don´t go to the jail!

 

Many thanks.

[HCS Legal (Heleen)]

You just fill out the amount of the invoice at 1e. Nothing more (unless you have exported your services/products).

[Joost Rietveld]

Dear Newer,

 

If all of your services are free of VAT, than it would be best to write the Belastingdienst and inform them that you are VAT exempt. This will save you the trouble of filing the VAT returns every quarter.

 

With regards to the current VAT return: don't put any numbers in it. Since you should be VAT exempt, the best way to deal with this return is to file it with nothing but zero's on it.

 

Best regards

Joost

[Dennis_van_Dijk]

Dear Newer,

 

If all of your services are free of VAT, than it would be best to write the Belastingdienst and inform them that you are VAT exempt. This will save you the trouble of filing the VAT returns every quarter.

 

With regards to the current VAT return: don't put any numbers in it. Since you should be VAT exempt, the best way to deal with this return is to file it with nothing but zero's on it.

 

Best regards

Joost

 

Joost,

 

If I remember correctly the case of Newer isn't as simple as that. He is supplying to international sea vessels in Dutch harbours. Therefore his sales are free of BTW, but he should be able to declare the BTW he has paid to his suppliers.

 

@Newer: I do think next year will be to late to enlist a tax advisor... But in the meantime you still have to fill out the form. Naturally I don't have the specifics of your case, but my 2cts are that you can declare the BTW you have paid to your suppliers at item 5b (voorbelasting). This will result in a tax refund.

I do remember giving you the strong advice to seek help from a professional Dutch advisor. This is the reason why. Omzetbelasting (BTW) is one of the most tricky and difficult tax laws we have in the Netherlands. In normal circumstances you should be able to fill out the form yourself, but in your case with all the exceptions it is a real bitch. Better be safe than sorry...

 

As for jail, I wouldn't lose any sleep over that ;D

 

[Joost Rietveld]

Joost,

 

If I remember correctly the case of Newer isn't as simple as that. He is supplying to international sea vessels in Dutch harbours. Therefore his sales are free of BTW, but he should be able to declare the BTW he has paid to his suppliers.

 

Thanks Dennis, that is why I emphisized the phrase "all of your services".

 

@Newer: ignore my advice and follow Dennis' advice.

[Newer]

Dear Newer,

 

If all of your services are free of VAT, than it would be best to write the Belastingdienst and inform them that you are VAT exempt. This will save you the trouble of filing the VAT returns every quarter.

 

With regards to the current VAT return: don't put any numbers in it. Since you should be VAT exempt, the best way to deal with this return is to file it with nothing but zero's on it.

 

Best regards

Joost

 

Joost,

 

If I remember correctly the case of Newer isn't as simple as that. He is supplying to international sea vessels in Dutch harbours. Therefore his sales are free of BTW, but he should be able to declare the BTW he has paid to his suppliers.

 

@Newer: I do think next year will be to late to enlist a tax advisor... But in the meantime you still have to fill out the form. Naturally I don't have the specifics of your case, but my 2cts are that you can declare the BTW you have paid to your suppliers at item 5b (voorbelasting). This will result in a tax refund.

I do remember giving you the strong advice to seek help from a professional Dutch advisor. This is the reason why. Omzetbelasting (BTW) is one of the most tricky and difficult tax laws we have in the Netherlands. In normal circumstances you should be able to fill out the form yourself, but in your case with all the exceptions it is a real bitch. Better be safe than sorry...

 

As for jail, I wouldn't lose any sleep over that ;D

 

 

Hi! I don´t pay the BTW to my supply because they are free for taxes. The same invoice of my supply is the same invoice to my client but with my data. I don´t pay BTW to my supply, and I don´t charge BTW to my client.

[Joost Rietveld]

Okay, I get that, but the question is:

 

Do you deliver goods under the 0% VAT or are your services VAT exempt. That is a big difference.

 

Exempt means that there is no VAT involved at all within your company.

0% VAT just means that the services or products delivered are taxed at 0%, but they are still taxed.

 

The latter option means that you can declare your input VAT with the Belastingdienst. The first option means that you don't get to declare your input VAT.

 

best regards

[Newer]

Okay, I get that, but the question is:

 

Do you deliver goods under the 0% VAT or are your services VAT exempt. That is a big difference.

 

Exempt means that there is no VAT involved at all within your company.

0% VAT just means that the services or products delivered are taxed at 0%, but they are still taxed.

 

The latter option means that you can declare your input VAT with the Belastingdienst. The first option means that you don't get to declare your input VAT.

My benefit is not in my client. I have the invoice of my supply with for example 1000 € (My supply had supplied the goods and the things of that price to the vessel) I make the invoice to my client with the same ammount (1000 €).

 

But I have a "credit note" with a 10 % of discount. Then, my client pay me 1000 €, but I am going to pay 900 € to my supply. That is my benefit. I am an intermediate. The invoices are free for tax (My supply invoice and my client invoice) because those kind of services and goods are free taxes (like in the airport).

 

Then I have the follow invoices:

 

- An invoice of 1000 € without BTW from my supply with a 10 % of discount.

- An invoice of 1000 € without BTW to my client.

My benefit in this case is 100 €.

best regards

 

[Joost Rietveld]

okay, than that's clear. You are not VAT exempt, you just deal in supplies under the 0% VAT rate.

 

In which country does your client have his company?

[Newer]

okay, than that's clear. You are not VAT exempt, you just deal in supplies under the 0% VAT rate.

 

In which country does your client have his company?

 

I have only one client at the moment, but hi is in The Netherlands (Rotterdam) and the vessel was supplied in Rotterdam also.

[Joost Rietveld]

okay, can you tell exactly what your work involves?

 

So which supplies are delivered from where to where?

[Christine]

I recommend you outsource your tax administration. It's my experience that this will save you money.

[Logic4l]

diensten bij zeeschepen

 

Just to add some additional information ocean vessel supplies are against 0% vat

But to conclude if this rule will apply in this case we need to know the full story. Because it is not 100% clear to me what kind of goods/service you are providing

[Newer]

okay, can you tell exactly what your work involves?

 

So which supplies are delivered from where to where?

 

Hi Joost, The company it´s a Catering Service. We put in contact supplier and vessel. When the vessel needs a food, they send us a order and we have to looking for the best and chipper supplier where the vessel is. We send the order of our client to the supply that we have choosed, and the supply make de delivery of the order. We recieve an invoice from our supply with the order and a credit note with our discount, and we make an invoice to our client with the same amount (without the 10 % discount ofcourse)Countries could be The Netherlands, Norway, canada....This first order has been done in The Netherldns. We are an intermediate. Our benefit is the discount of the supplier. We don´t chage nothing in the invoice of our client, but we get the profit in the discount of the supplier.

 

We have started 2 months ago but we are really working since two weeks, and our first order has the date before 31 july. That is the reason why I have to declare those invoices. Probably in September we will get another client to work with him but we don´t know about that, yet. So, we just to declare that order (invoice of my supply and invoice to my client for the same order).

[Logic4l]

and who delivers the supplies to the ship? is that you? or the company you are buying from?

[Newer]

and who delivers the supplies to the ship? is that you? or the company you are buying from?

 

The company where I have bought. That company has to prepare the order and delivery it. I just send the order of my client.

[Logic4l]

In general VAT should be 0% when supplies are delivered to a oceanvessel, this is not the same as VAT exempted. This will only apply when it is a ocean vessel. Inlandwaterway ships are subject to normal VAT regulations.

 

[Newer]

In general VAT should be 0% when supplies are delivered to a oceanvessel, this is not the same as VAT exempted. This will only apply when it is a ocean vessel. Inlandwaterway ships are subject to normal VAT regulations.

 

I have worked in severals catering companies who makes the same than me now, and the invoices nothing have been with BTW no matter where the delivery has been done. I cannot charge BTW to my client because my supply doesn´t charge BTW to me. I don´t make an invoice with my SERVICE PRICE to my client. I just re-send the invoice of the supply, and that supply doesn´t charge BTW. I get the discount of my supply.

 

You are on the right, but that vessel is not just in Holland. That vessel today is in Holland but tomorrow coub be stay in England, Norway, Spain....

 

[Logic4l]

Think you are misunderstanding me? It does not matter where the vessel is!(see link earlier sent of the Belasting dienst I know it is in Dutch but that are the rules ). You are a Dutch company and you make delivery of ship supplies to a ocean vessel and you can proof the same. In that case VAT is 0% and this has nothing to do where the vessel and you deliver directly to the ocean vessel

[Newer]

Think you are misunderstanding me? It does not matter where the vessel is!(see link earlier sent of the Belasting dienst I know it is in Dutch but that are the rules ). You are a Dutch company and you make delivery of ship supplies to a ocean vessel and you can proof the same. In that case VAT is 0% and this has nothing to do where the vessel and you deliver directly to the ocean vessel

 

That is just what I understend. And we are agree I se ;) The problem now is fill the fields up. I am going to try to upload an image, maybe it´s more graphic.... I have to upload one image for each page sorry :( I don´t know if there is more steps, I don´t think so. I prefer stop in that step, because maybe there is no more steps and I sent my declare wrong done.

[Newer]

first screem

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r2

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r3

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r4

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r5

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And the rubriek 2 that I forget before