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Kleineondernemersregeling (kor) in 2020 + checklist

door Frédérique van Gijn

De kleineondernemersregeling (kor) verandert per 1 januari 2020. In de nieuwe kor kan je kiezen voor een vrijstelling voor de btw (omzetbelasting). Voorwaarden hiervoor zijn dat je in Nederland bent gevestigd en niet meer dan € 20.000 omzet in een kalenderjaar hebt. De korting op de btw (zoals in de kor t/m 2019) komt te vervallen.

Wil je per 1 januari 2020 meedoen met de nieuwe kleineondernemersregeling? Dan dien je je hiervoor uiterlijk 20 november 2019 aan te melden bij de Belastingdienst. Bij een latere aanmelding schuift de ingangsdatum op naar het volgende tijdvak. Meer uitleg over de nieuwe regeling en een overzicht van de verschillen ten opzichte van de bestaande regeling vind je op de website van de Belastingdienst.

 

Lees hier verder

 

Ga je gebruikmaken van de nieuwe kor? In deze checklist vind je stap voor stap hoe je dit aanpakt in je administratie in Visma eAccounting.

 

_DSC6738.jpg

8 Opmerkingen
Francisco
CONTRIBUTOR **
door Francisco

hi Visma Support, I found this article super interesting and useful!

A few questions though concerning the Checklist for KOR administration change:

1) Quite clear to delete VAT number on company settings

2) Do Company settings>account settings>VAT Period > Choose NO Liable to Taxation 

3) Do Company settings>account settings>Uncheck the box "Send VAT Report to Belastingdienst"

4) Adjust chart of accounts: Is it really needed to change or remove all VAT codes to all accounts? Or only to those that we normally use? In any case once we use for example an account linked with a VAT code 21%, once you do the bookkeeping of an purchase invoice, you can remove manually the 21% VAT ( that appears by default).

5) Adjust Sales VAT categories: Is it really needed to create a new category with new name and 0% VAT when there is already one existing by default? Wouldnt it be better or simpler to just use the existing sales category 0% goods?

6) Adjust articles: Select article>edit>choose new category created or existing 0% goods

 

thanks

 

 

door Remko Gerritsen

4) when you use a VAT-code OR a general ledger connected to the Type Belastingen en sociale premies then the vat-amount will appear in the VAT-report by booking. When you don't use these general ledgers then there is no "need".

You can connect vat-codes to general-ledger and overwrite/delete them in bookings.

 

5) You really need it because the default existing sales category field Account under Ledger account not included on the VAT report is not adjustable.

Francisco
CONTRIBUTOR **
door Francisco

@Remko Gerritsen thanks for the swift reply.

 

4) Clear.

5) If what you mean is that I have to create something similar like this. New category, 0% goods, the ledger accounts for sales transactions seem quite straightforward ( exactly like the default the sales category 0% ) but then under Ledger account not included on the VAT report. What account should i select? I thought this was supposed to stay like this without choice.

I noticed that if i choose one account from the dropdown list, all the ledger accounts for sales transactions become automatically void "No account".


Screenshot at Mar 25 22-29-34.png

 

thanks

door Remko Gerritsen (Bijgewerkt ‎26-03-2021 09:24 door Remko Gerritsen VISMA )

@Francisco thank you for the image. In the field Account under  Ledger account not included on the VAT report you have to select a Ledger account from Type Omzet without a vat-code. 

 

Community post.png

 

 

Francisco
CONTRIBUTOR **
door Francisco

@Remko Gerritsen thanks I think i understood everything. So I need to create a new Ledger Account "Omzet"  like in the picture below, without VAT code. Then when creating the new sales category KOR BTW Vrij, i select this accont 8160 Omzet I created, and only then I can link my items or articles to this nwe sales category Products 0% without VAT code. Screenshot at Mar 28 23-09-53.png

door Remko Gerritsen

@ Francisco: that's correct. 

 

Francisco
CONTRIBUTOR **
door Francisco

@Remko Gerritsen  thanks again. I configured my Visma eaccounting as suggested for KOR scheme. One last question though, since in step 4) I removed all VAT codes from normal accounts i use. Now when I have a purchase invoice of a supplier, an invoice come with VAT. Example : simple DPD invoice for shipping of 5eur. (4.13 cost +0.87 VAT). So, my question is, even though I will not do a VAT return on quarterly basis anymore and I will not be able to claim VAT from purchases and investments. How I am supposed to report this invoice in my own accounting? Should I include the VAT code or simply not use it at all? Screenshot at Apr 02 17-18-16.png

door Remko Gerritsen

When you use the KOR regulation then do NOT use a vat-code at all. Fill in the total amount including VAT on the bookline (as shown in your image).