{"id":4069,"date":"2024-11-07T04:00:00","date_gmt":"2024-11-07T04:00:00","guid":{"rendered":"im-59819"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"vergeet-de-herziening-van-de-aftrek-voorbelasting-niet","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/","title":{"rendered":"Vergeet de herziening van de aftrek voorbelasting niet"},"content":{"rendered":"<p>De btw op bedrijfsmiddelen komt in aftrek naar gelang van de mate waarin u de bedrijfsmiddelen voor btw-belaste prestaties gebruikt. Heeft u de btw op bedrijfsmiddelen in het verleden geheel of gedeeltelijk in aftrek gebracht, dan moet de aftrek worden herzien als de mate van gebruik voor belaste prestaties is veranderd. Voor onroerende zaken is de herzieningstermijn negen jaar, volgend op het jaar waarin u de zaak bent gaan gebruiken. Voor roerende zaken, waarop wordt afgeschreven, bedraagt de herzieningstermijn vier jaar volgend op het jaar van ingebruikname.&nbsp;De herziening verwerkt u in de aangifte over het laatste tijdvak van het jaar.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Overig | publicatie | 04-11-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>De btw op bedrijfsmiddelen komt in aftrek naar gelang van de mate waarin u de bedrijfsmiddelen voor btw-belaste prestaties gebruikt. Heeft u de btw op bedrijfsmiddelen in het verleden geheel of gedeeltelijk in aftrek gebracht, dan moet de aftrek<\/p>\n","protected":false},"author":1,"featured_media":4070,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69],"tags":[],"class_list":["post-4069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eindejaarsactualiteiten"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vergeet de herziening van de aftrek voorbelasting niet - 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\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vergeet de herziening van de aftrek voorbelasting niet - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"De btw op bedrijfsmiddelen komt in aftrek naar gelang van de mate waarin u de bedrijfsmiddelen voor btw-belaste prestaties gebruikt. Heeft u de btw op bedrijfsmiddelen in het verleden geheel of gedeeltelijk in aftrek gebracht, dan moet de aftrek\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/\" \/>\n<meta property=\"og:site_name\" content=\"Fortius Accountants\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-07T04:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fortiusaccountants.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"541\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/11\\\/07\\\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/11\\\/07\\\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/#\\\/schema\\\/person\\\/d2cee72f7386a5437d5355ae9231a5e5\"},\"headline\":\"Vergeet de herziening van de aftrek voorbelasting niet\",\"datePublished\":\"2024-11-07T04:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/11\\\/07\\\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\\\/\"},\"wordCount\":115,\"image\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/11\\\/07\\\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fortiusaccountants.nl\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg\",\"articleSection\":[\"Eindejaarsactualiteiten\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/11\\\/07\\\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\\\/\",\"url\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/11\\\/07\\\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\\\/\",\"name\":\"Vergeet de herziening van de aftrek voorbelasting niet - Fortius Accountants\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/11\\\/07\\\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/11\\\/07\\\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fortiusaccountants.nl\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg\",\"datePublished\":\"2024-11-07T04:00:00+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/#\\\/schema\\\/person\\\/d2cee72f7386a5437d5355ae9231a5e5\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/11\\\/07\\\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\\\/#breadcrumb\"},\"inLanguage\":\"nl-NL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/11\\\/07\\\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/11\\\/07\\\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\\\/#primaryimage\",\"url\":\"https:\\\/\\\/fortiusaccountants.nl\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg\",\"contentUrl\":\"https:\\\/\\\/fortiusaccountants.nl\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg\",\"width\":800,\"height\":541},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/11\\\/07\\\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/fortiusaccountants.nl\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Vergeet de herziening van de aftrek voorbelasting niet\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/#website\",\"url\":\"https:\\\/\\\/fortiusaccountants.nl\\\/\",\"name\":\"Fortius Accountants\",\"description\":\"Persoonlijk betrokken\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/fortiusaccountants.nl\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"nl-NL\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/#\\\/schema\\\/person\\\/d2cee72f7386a5437d5355ae9231a5e5\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/25af659369b320d0607ceee04b139dcfca3d6c289f16e59caa0c7f5b3189d7a3?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/25af659369b320d0607ceee04b139dcfca3d6c289f16e59caa0c7f5b3189d7a3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/25af659369b320d0607ceee04b139dcfca3d6c289f16e59caa0c7f5b3189d7a3?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/denharing.admits-it.nl\"],\"url\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/author\\\/denharing_user\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Vergeet de herziening van de aftrek voorbelasting niet - Fortius Accountants","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/","og_locale":"nl_NL","og_type":"article","og_title":"Vergeet de herziening van de aftrek voorbelasting niet - Fortius Accountants","og_description":"De btw op bedrijfsmiddelen komt in aftrek naar gelang van de mate waarin u de bedrijfsmiddelen voor btw-belaste prestaties gebruikt. Heeft u de btw op bedrijfsmiddelen in het verleden geheel of gedeeltelijk in aftrek gebracht, dan moet de aftrek","og_url":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/","og_site_name":"Fortius Accountants","article_published_time":"2024-11-07T04:00:00+00:00","og_image":[{"width":800,"height":541,"url":"https:\/\/fortiusaccountants.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Geschreven door":"admin","Geschatte leestijd":"1 minuut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#article","isPartOf":{"@id":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/"},"author":{"name":"admin","@id":"https:\/\/fortiusaccountants.nl\/#\/schema\/person\/d2cee72f7386a5437d5355ae9231a5e5"},"headline":"Vergeet de herziening van de aftrek voorbelasting niet","datePublished":"2024-11-07T04:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/"},"wordCount":115,"image":{"@id":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#primaryimage"},"thumbnailUrl":"https:\/\/fortiusaccountants.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg","articleSection":["Eindejaarsactualiteiten"],"inLanguage":"nl-NL"},{"@type":"WebPage","@id":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/","url":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/","name":"Vergeet de herziening van de aftrek voorbelasting niet - Fortius Accountants","isPartOf":{"@id":"https:\/\/fortiusaccountants.nl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#primaryimage"},"image":{"@id":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#primaryimage"},"thumbnailUrl":"https:\/\/fortiusaccountants.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg","datePublished":"2024-11-07T04:00:00+00:00","author":{"@id":"https:\/\/fortiusaccountants.nl\/#\/schema\/person\/d2cee72f7386a5437d5355ae9231a5e5"},"breadcrumb":{"@id":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#breadcrumb"},"inLanguage":"nl-NL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/"]}]},{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#primaryimage","url":"https:\/\/fortiusaccountants.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg","contentUrl":"https:\/\/fortiusaccountants.nl\/wp-content\/uploads\/2024\/11\/3f47a5f2-819e-4daa-94ae-9ea1b34c903d.jpg","width":800,"height":541},{"@type":"BreadcrumbList","@id":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/11\/07\/vergeet-de-herziening-van-de-aftrek-voorbelasting-niet\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/fortiusaccountants.nl\/"},{"@type":"ListItem","position":2,"name":"Vergeet de herziening van de aftrek voorbelasting niet"}]},{"@type":"WebSite","@id":"https:\/\/fortiusaccountants.nl\/#website","url":"https:\/\/fortiusaccountants.nl\/","name":"Fortius Accountants","description":"Persoonlijk betrokken","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/fortiusaccountants.nl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"nl-NL"},{"@type":"Person","@id":"https:\/\/fortiusaccountants.nl\/#\/schema\/person\/d2cee72f7386a5437d5355ae9231a5e5","name":"admin","image":{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/secure.gravatar.com\/avatar\/25af659369b320d0607ceee04b139dcfca3d6c289f16e59caa0c7f5b3189d7a3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/25af659369b320d0607ceee04b139dcfca3d6c289f16e59caa0c7f5b3189d7a3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/25af659369b320d0607ceee04b139dcfca3d6c289f16e59caa0c7f5b3189d7a3?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/denharing.admits-it.nl"],"url":"https:\/\/fortiusaccountants.nl\/index.php\/author\/denharing_user\/"}]}},"_links":{"self":[{"href":"https:\/\/fortiusaccountants.nl\/index.php\/wp-json\/wp\/v2\/posts\/4069","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fortiusaccountants.nl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fortiusaccountants.nl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fortiusaccountants.nl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fortiusaccountants.nl\/index.php\/wp-json\/wp\/v2\/comments?post=4069"}],"version-history":[{"count":0,"href":"https:\/\/fortiusaccountants.nl\/index.php\/wp-json\/wp\/v2\/posts\/4069\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fortiusaccountants.nl\/index.php\/wp-json\/wp\/v2\/media\/4070"}],"wp:attachment":[{"href":"https:\/\/fortiusaccountants.nl\/index.php\/wp-json\/wp\/v2\/media?parent=4069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fortiusaccountants.nl\/index.php\/wp-json\/wp\/v2\/categories?post=4069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fortiusaccountants.nl\/index.php\/wp-json\/wp\/v2\/tags?post=4069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}