Zomerregeling voor de btw blijft in 2025 toch behouden
Eerder had de fiscus aangekocht dat in kader van de zgn. btw-ketting de btw-zomerregeling vanaf 2025 niet langer zou kunnen toegepast worden.
De zomerregeling komt erop neer dat de btw-aangifte en de intracommunautaire opgave over het tweede kwartaal (btw-kwartaalaangevers) of de btw-aangifte en intracommunautaire opgave over de maanden juni en juli (btw-maandaangevers) op een later tijdstip konden ingediend worden dan de wettelijk voorziene indieningsdatum. Zo moest bv. in 2024 de btw-aangifte over het tweede kwartaal niet ingediend worden tegen 22 juli 2024 (20 juli was een zaterdag en bijgevolg verschoven naar de eerstvolgende werkdag), maar pas tegen 9 augustus 2024.
Aanvankelijk had de fiscus aangekondigd dat die zomerregeling zou verdwijnen vanaf 2025, maar de fiscus heeft te kennen gegeven dat die regeling toch behouden blijft voor 2025. Zo blijkt uit Circulaire 2025/C/6 dd. 27.01.2025. Of de zomerregeling ook in 2026 kan gebruikt worden, valt nog af te wachten.
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes). Klik hier voor meer informatie.
By accessing the cookies policy you will always be able to view this banner that allows you to configure or reject cookies.
You can accept all cookies by pressing the "Accept" button or configure or reject their use by pressing the "Configure" button.
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the user's consent, except in the case of basic cookies, which are essential to navigate this website.
By accessing the cookies policy you will always be able to view this banner that allows you to configure or reject cookies.
U kunt alle cookies accepteren door op de volgende knop te drukken:
STRIKT NOODZAKELIJKE COOKIES
Basic and essential cookies are necessary to navigate this website and receive the service offered through it, so they do not require consent. These are cookies intended to only allow communication between the user's computer and the network and provide a service that has been requested by the user.
ANALYSECOOKIESUitgeschakeldIngeschakeld
They make it possible to quantify the number of users and examine their navigation, thus being able to statistically measure and analyze the use made of the web, in order to improve the content and the service through it. They can be own and third party cookies. If they are not accepted, the indicated analysis will simply not be carried out.
By clicking "Save preferences and continue browsing", the selection of cookies you have made will be saved. If you have not selected any option, pressing this button will be equivalent to rejecting all cookies.
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the user's consent, except in the case of basic cookies, which are essential to navigate this website.