{"id":281,"date":"2017-09-12T11:56:56","date_gmt":"2017-09-12T09:56:56","guid":{"rendered":"http:\/\/atheoffice.be\/?p=281\/"},"modified":"2017-10-24T22:01:57","modified_gmt":"2017-10-24T20:01:57","slug":"fiscus-verandert-de-spelregels-van-forfaitaire-vergoeding","status":"publish","type":"post","link":"https:\/\/atheoffice.be\/nl\/fiscus-verandert-de-spelregels-van-forfaitaire-vergoeding\/","title":{"rendered":"Fiscus verandert de spelregels van forfaitaire vergoeding"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":288,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","tve_updated_post":"<div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><p><span class=\"bold_text\"><u><\/u><\/span><u>LAGERE<\/u> FORFAITAIRE DAGVERGOEDINGEN VANAF 1 SEPTEMBER 2017<span class=\"bold_text\"><\/span><span class=\"bold_text\"><\/span><\/p><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><p>Een Koninklijk besluit van 13 juli 2017 heeft een grondige wijziging doorgevoerd van de diverse vergoedingen die toegekend worden aan federale ambtenaren. E\u00e9n van die gewijzigde vergoedingen heeft ook gevolgen voor de priv\u00e9sector, meer bepaald de vergoeding voor binnenlandse dienstreizen.<\/p><\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><p><span class=\"bold_text\">Oude regeling (tot 31 augustus 2017 - ge\u00efndexeerde bedragen vanaf 1 juli 2017) :<\/span><\/p><\/div><div style=\"width: 524px\" class=\"thrv_wrapper tve_image_caption\">\n<span class=\"tve_image_frame\">\n<img class=\"tve_image\" alt=\"\" style=\"width: 524px\" src=\"\/\/atheoffice.be\/wp-content\/uploads\/2017\/09\/oude-ppt-2.jpg\" width=\"524\" height=\"295\">\n<\/span>\n<\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><p><span class=\"bold_text\">Nieuwe regeling (vanaf 1 september 2017) :<\/span><\/p><\/div><div style=\"width: 524px\" class=\"thrv_wrapper tve_image_caption\">\n<span class=\"tve_image_frame\">\n<img class=\"tve_image\" alt=\"\" style=\"width: 524px\" src=\"\/\/atheoffice.be\/wp-content\/uploads\/2017\/09\/nieuweeeee.jpg\" width=\"524\" height=\"295\">\n<\/span>\n<\/div><div class=\"thrv_paste_content thrv_wrapper tve_empty_dropzone\"><p>De fiscus aanvaardde deze forfaitaire bedragen - mits naleving van de voorwaarden - ook als&nbsp;norm voor de priv\u00e9sector om de maaltijdkosten verbonden aan een dienstreis in Belgi\u00eb belastingvrij te vergoeden. Momenteel is het nog niet duidelijk of de nieuwe, strengere voorwaarden ook zullen gelden voor de priv\u00e9sector, maar hoogst waarschijnlijk zal de lijn uit het verleden gewoon doorgetrokken worden.<\/p><p><span class=\"bold_text\"><u>40 dagen regeling : nieuwe recente rechtspraak<\/u><\/span><\/p><p>Een belangrijke beperking bij de toepassing van de vergoeding voor binnenlandse (en buitenlandse) dienstreizen is de 40 dagenregeling : van zodra iemand 40 dagen of meer per jaar op een bepaalde plaats werkt, dan is dat voor de fiscus een vaste plaats van tewerkstelling. De verplaatsing naar die plek wordt dan niet meer beschouwd als een dienstreis, maar als woon-werkverkeer, waarvoor dus geen vergoeding mag betaald worden.<\/p><p>De fiscus zal bijgevolg proberen om de dienstreizen om te zetten in woon-werkverkeer om de vergoedingen te kunnen belasten. Recente rechtspraak heeft de fiscus daarbij meermaals gevolgd. Volgende argumenten werden gehanteerd om te bepalen dat er sprake is van meerdere vaste plaatsen van tewerkstelling :<\/p><ul class=\"thrv_wrapper\"><li class=\"\">&nbsp;De werken worden door de enige zaakvoerder bij de klanten zelf of op de door hen aangewezen locatie gerealiseerd;<\/li><li class=\"\">Het grootste deel van de werken wordt binnen een kleine actieradius rond de zetel van de vennootschap uitgevoerd;<\/li><li class=\"\">De zaakvoerder is niet in de onmogelijkheid om thuis het middagmaal te nuttigen, en maakt zelf de keuze om dat niet te doen;<\/li><li class=\"\">De werkelijkeheid van maaltijden buitenshuis wordt in vraag gesteld aangezien niet \u00e9\u00e9n restaurantbonnetje of kassaticket kan worden voorgelegd;<\/li><li class=\"\">het loutere gegeven dat administratieve taken op de zetel van de vennootschap worden uitgeoefend, sluit niet uit dat er naast deze vaste plaats van tewerkstelling nog andere plaatsen als vaste plaatsen van tewerkstelling kunnen worden aangemerkt.<\/li><\/ul><p><span class=\"bold_text\"><u>Besluit<\/u><\/span><\/p><p>Het is duidelijk dat de fiscus het systeem van belastingvrije forfaitaire vergoedingen wil beperken. Indien u dergelijke vergoedingen nog toepast, moet u volgende spelregels in acht nemen :<\/p><ul class=\"thrv_wrapper\"><li class=\"\">zorg voor voldoende bewijsmiddelen van de dienstverplaatsing zelf (tank- en parkeerbonnetjes, uurregistraties, vermeldingen op facturen ...)<\/li><li class=\"\">zorg voor bewijsstukken van 'tussentstoppen' op uw dienstries (conifrmatiemails van afspraken bv.)<\/li><li class=\"\">bewaar toch ook wat bonnetjes van maaltijden buitenshuis om aan te tonen dat die kosten werkelijk bestaan<\/li><\/ul><p>Tot slot : niets belet u om de werkelijke kosten te vergoeden indien die hoger zouden zijn dan de forfaitaire vergoedingen.<\/p><\/div><p><span class=\"tve_custom_font_size\" style=\"font-size: 10px;\">bron afbeelding: belastingbelangen.nl<\/span><\/p>","tve_custom_css":"","tve_user_custom_css":"","tve_globals":{"e":"1","font_cls":[]},"tcb2_ready":0,"tcb_editor_enabled":0,"tve_landing_page":"","_tve_header":"","_tve_footer":""},"categories":[7],"tags":[],"class_list":["post-281","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vennootschapsbelasting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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