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Je zit in de vergaderzaal, de CFO vraagt: “Wie draagt de belasting af?” Geen tijd voor omwegen, we gaan meteen naar de feiten. Het antwoord hangt af van de structuur van je onderneming, de aard van de transactie en de fiscale regelgeving die op dat moment geldt.
Eenmanszaak versus BV
In een eenmanszaak ben jij zelf de fiscale verantwoordelijke. Je betaalt inkomstenbelasting over je winst, en diezelfde winst is het bedrag dat je afdraagt aan de Belastingdienst. Geen aparte entiteit, geen tussenschakel. Snap je dat?
De BV
Een Besloten Vennootschap (BV) is een eigen rechtspersoon. Hier draait het om vennootschapsbelasting. De BV berekent haar winst, boekt de belasting en stort die vervolgens. De aandeelhouders krijgen dividend, en daarover volgt nog eens dividendbelasting. Dus twee lagen, twee momenten van afdracht.
Omzetbelasting – BTW
Hier wordt het nog pittiger. Als je goederen of diensten levert, moet je btw in rekening brengen. De klant betaalt, jij verzamelt, en elke maand of elk kwartaal doe je een btw-aangifte. Het geld stroomt van de kassa naar de fiscus, geen vertraging, geen excuses.
Speciale gevallen: freelancers en zzp’ers
Freelancers opereren vaak als eenmanszaak, dus dezelfde regels als hierboven. Maar let op: als je onder de Kleineondernemersregeling (KOR) valt, hoef je geen btw af te dragen. Een gouden ticket, maar je moet wel aan de criteria voldoen. En ja, de grens is strak.
De rol van de werkgever
Werkgevers dragen loonbelasting en premies volksverzekeringen af. Het is hun plicht, niet die van de werknemer. De loonstrook die je elke maand ziet, is al belast. De werknemer ziet alleen het nettoloon, de rest is al in de pot van de overheid.
Internationale complicaties
Als je grensoverschrijdend werkt, komt er nog een laag bij. BTW binnen de EU, accijnzen, dubbele belastingverdragen – het is een jungle. Je moet een fiscale vertegenwoordiger aanstellen, of zelf de administratie bijhouden. Mist je een stap, dan krijg je een boete die je niet wilt.
Praktische tip
Hier is de deal: houd een dedicated fiscale mailbox, zet automatische reminders voor aangiften, en laat een accountant je checken voordat je iets indient. Als je dat niet doet, betaal je straks meer boetes dan belasting. Wie draagt de belasting af?