Legal form of the VAT payer In order to benefit from the flat-rate scheme, the company should work as an individual, ordinary (limited) partnership or private limited liability company. Other conditions Only VAT payers which should issue invoices for maximum 25% of... Benefit in kind based on a formula List price x CO2-percentage x 6/7 x age factor. The CO2-percentage and the emission reference level The base CO2-percentage of 5,5% is linked to a reference emission level. This reference emission level is expressed in gram per... GDPR Since 25 May 2018 the GDPR rules apply in the entire European Union. This European Regulation states how and why data can be collected, kept and processed. Every company, association or authority which processes personal data is subject to these rules. In... 69% limit The deduction of professional restaurant expenditure is limited to 69%. When and with who? Only restaurant expenditure with a professional character is deductible. Do you have a private diner party, then you cannot deduct these costs. In this case... You give goods for free As an entrepreneur, you sometimes take goods from your stock to supply them for free: You are a smartphone seller and give a smartphone from your stock to your daughter; You run a bookstore and give a number of books to a school for the annual... For voluntary work and services from citizen to citizen As from 15 July 2018 small jobs for consideration should be reported. In case an association relies upon someone to do some tasks in his spare time, the association should report this. It concerns paid services... We use cookies to ensure that we give you the best experience on our website. If you continue to use this site we will assume that you are happy with it.OkMeer informatie 