{"id":1203,"date":"2022-04-05T15:18:55","date_gmt":"2022-04-05T13:18:55","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/btw-op-kassabonnetjes-niet-aftrekbaar\/"},"modified":"2026-03-03T10:34:13","modified_gmt":"2026-03-03T09:34:13","slug":"vat-on-receipts-is-not-deductible","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/btw-op-kassabonnetjes-niet-aftrekbaar\/","title":{"rendered":"VAT on receipts is not deductible"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The <a href=\"https:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:RBNNE:2022:888\" target=\"_blank\" rel=\"noreferrer noopener\">District Court of the Northern Netherlands<\/a> recently ruled that the VAT shown on receipts is not deductible. What was the issue?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">VAT invoice<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">One of the conditions for claiming VAT relief is that a valid VAT invoice has been issued. Such a VAT invoice must meet a number of requirements. You can find these in our factsheet <a href=\"https:\/\/vwg.nl\/en\/nieuws\/de-factuur-in-de-btw\/\" target=\"_blank\" rel=\"noreferrer noopener\">The invoice for VAT purposes<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, if the invoice amount, including VAT, does not exceed \u20ac100, simplified invoicing requirements apply. These are also set out in the factsheet mentioned above. Most receipts qualify as such a simplified (VAT) invoice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">VAT deduction<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">However, in order to deduct the VAT shown on a VAT invoice \u2013 whether simplified or not \u2013 other conditions must also be met: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>the VAT invoice must have been issued to the business owner;<\/li><li>the service(s) specified in the invoice must have been provided to the trader;<\/li><li>The supply(s) must relate to supplies made by the trader on which VAT is chargeable.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Burden of proof<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Court first of all finds that the burden of proof \u2013 that is, that all the conditions applicable to VAT deduction have been met \u2013 rests with the trader claiming the VAT deduction. The Court then rules that the trader has not met this burden of proof. The business has not demonstrated that the invoices and receipts, copies of which have been submitted, relate to costs incurred by it in its capacity as a business. Nor has it demonstrated that these costs are directly linked to the business\u2019s taxable supplies. The mere fact that the company\u2019s name was written by hand on the invoices is not sufficient to establish that the invoice was issued to the company.<\/p>","protected":false},"excerpt":{"rendered":"<p>De Rechtbank Noord Nederland besliste onlangs dat de BTW, die werd vermeld op kassabonnetjes, niet aftrekbaar is. Wat was er aan de hand? BTW-factuur E\u00e9n van de voorwaarden om BTW af te trekken, is dat een kwalificerende factuur is uitgereikt. Een dergelijke BTW-factuur moet voldoen aan een flink aantal eisen. Je vindt ze in onze [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1203","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1203","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1203"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1203\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1203"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1203"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}