{"id":5142,"date":"2026-08-13T04:00:00","date_gmt":"2026-08-13T04:00:00","guid":{"rendered":"im-68069"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"lek-dak-verhindert-aftrek","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2026\/08\/13\/lek-dak-verhindert-aftrek\/","title":{"rendered":"Lek dak verhindert aftrek"},"content":{"rendered":"<p>Een ondernemer claimt aftrek van voorbelasting. Een deel van zijn administratie is echter verloren gegaan door lekkage, waardoor hij de geclaimde voorbelasting niet kan onderbouwen. Het verlies van de administratie door lekkage komt volgens de rechter voor rekening en risico van de ondernemer. Het gevolg is dat de ondernemer niet concreet kan maken welke bedragen op welke facturen of kassabonnen betrekking hebben op belaste prestaties. Op basis van de grootboekkaarten heeft de inspecteur toch een deel van de aftrek voorbelasting toegestaan, waarbij hij volgens de rechter coulant is geweest.<\/p>\n<h4>Na regen komt zonneschijn?<\/h4>\n<p>Ten aanzien van de voorbelasting op de zonnepanelen heeft de ondernemer verklaard dat deze worden gebruikt voor de verhuur van appartementen. Dit is een onbelaste prestatie. De ondernemer heeft ook niets aangevoerd over eventuele teruglevering van energie aan het energiebedrijf en de vergoedingen daarvoor. De aftrek van voorbelasting op de zonnepanelen is daarom terecht geweigerd.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Rechtbank Zeeland-West-Brabant | jurisprudentie | ECLI:NL:RBZWB:2026:6382 | 12-07-2026<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Een ondernemer claimt aftrek van voorbelasting. Een deel van zijn administratie is echter verloren gegaan door lekkage, waardoor hij de geclaimde voorbelasting niet kan onderbouwen. Het verlies van de administratie door lekkage komt volgens de<\/p>\n","protected":false},"author":1,"featured_media":5143,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[67],"tags":[],"class_list":["post-5142","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-omzetbelasting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lek dak verhindert aftrek - 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\/2026\/08\/13\/lek-dak-verhindert-aftrek\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lek dak verhindert aftrek - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Een ondernemer claimt aftrek van voorbelasting. 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