{"id":3657,"date":"2024-02-22T04:00:00","date_gmt":"2024-02-22T04:00:00","guid":{"rendered":"im-56757"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"kamervragen-fiscale-gevolgen-eu-richtlijn-dac-7","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/02\/22\/kamervragen-fiscale-gevolgen-eu-richtlijn-dac-7\/","title":{"rendered":"Kamervragen fiscale gevolgen EU-richtlijn DAC 7"},"content":{"rendered":"<p>Op grond van de Europese richtlijn DAC 7 moeten online platforms de persoonsgegevens van verkopers verzamelen en rapporteren wanneer zij in een kalenderjaar 30 of meer transacties verrichten of meer dan &euro; 2.000 verdienen met transacties. Over de gevolgen van deze richtlijn voor de verkopers zijn Kamervragen gesteld. De staatssecretaris wijst erop dat de richtlijn geen nieuwe fiscale verplichtingen voor verkopers in het leven roept. De richtlijn heeft dus niet tot gevolg dat een verkoper meer belasting moet betalen.<\/p>\n<p>Omdat platforms vaak in meerdere landen actief zijn en hun rapportages in een andere lidstaat van de EU kunnen indienen, is nog niet bekend van hoeveel Nederlandse verkopers gegevens zijn aangeleverd.<\/p>\n<p>Als de activiteiten op een platform hobbymatig of in de priv&eacute;sfeer plaatsvinden en er geen voordelen te verwachten zijn, is geen sprake van een bron van inkomen. Inkomstenbelasting is dan niet verschuldigd. Bij regelmatige activiteiten komt ondernemerschap voor de btw in beeld. Afhankelijk van de behaalde omzet kan de kleineondernemersregeling (KOR) worden toegepast waardoor geen btw hoeft te worden afgedragen. Voor de btw geldt een registratiedrempel van &euro; 1.800 per kalenderjaar. Als de omzet onder deze drempel blijft, kan de ondernemer zonder aanmelding gebruik maken van de KOR en buiten verdere btw-verplichtingen blijven.<\/p>\n<p>Met de uitvoering van de richtlijn is bij de Belastingdienst een inzet gemoeid van 55 fte incidenteel en 92 fte structureel.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Ministerie van Financi\u00ebn | publicatie | 2024Z010492 \/ 2024Z010493  | 11-02-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Op grond van de Europese richtlijn DAC 7 moeten online platforms de persoonsgegevens van verkopers verzamelen en rapporteren wanneer zij in een kalenderjaar 30 of meer transacties verrichten of meer dan &euro; 2.000 verdienen met transacties. Over de<\/p>\n","protected":false},"author":1,"featured_media":3658,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[77],"tags":[],"class_list":["post-3657","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-algemeen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kamervragen fiscale gevolgen EU-richtlijn DAC 7 - Fortius Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fortiusaccountants.nl\/index.php\/2024\/02\/22\/kamervragen-fiscale-gevolgen-eu-richtlijn-dac-7\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kamervragen fiscale gevolgen EU-richtlijn DAC 7 - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Op grond van de Europese richtlijn DAC 7 moeten online platforms de persoonsgegevens van verkopers verzamelen en rapporteren wanneer zij in een kalenderjaar 30 of meer transacties verrichten of meer dan &euro; 2.000 verdienen met transacties. 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