Btw-vrijstellingsregeling voor kleine ondernemingen: omzetdrempel € 25.000
Is uw jaaromzet exclusief btw niet hoger dan € 25.000, dan kan u in principe kiezen voor de vrijstellingsregeling voor kleine ondernemingen. U moet dan geen btw aanrekenen op facturen aan uw klanten en dus ook geen periodieke btw-aangiftes meer indienen.
Deze omzetdrempel van € 25.000 wordt per volledig jaar bekeken. Start u met uw economische activiteit doorheen het jaar, dan wordt de omzetdrempel aangepast in verhouding tot het aantal dagen dat u actief bent. U bent bijvoorbeeld op 1 april 2026 met uw activiteit gestart dan is de omzetdrempel voor u € 18.836 (€ 25.000 × 275 / 365). Uw omzet in 2026 mag dus niet hoger zijn dan € 18.836 om van de regeling gebruik te kunnen maken.
Hou er wel rekening mee dat als u ervoor kiest om onder de vrijstellingsregeling voor kleine ondernemingen te vallen, u geen recht op aftrek van btw geniet op uw beroepsmatige aankopen. Dat komt omdat u zelf ook geen btw aanrekent en geen btw-aangiftes meer indient (artikel 56 bis W.Btw).
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