{"id":11872,"date":"2022-05-30T15:48:17","date_gmt":"2022-05-30T13:48:17","guid":{"rendered":"https:\/\/www.horecabrussels.be\/ongecategoriseerd\/tva-horeca-belgique\/"},"modified":"2025-11-13T16:53:40","modified_gmt":"2025-11-13T15:53:40","slug":"btw-horeca-belgie","status":"publish","type":"post","link":"https:\/\/www.horecabrussels.be\/nl\/horeca-nieuws\/btw-horeca-belgie\/","title":{"rendered":"Herinnering: hoe zit het met de btw in de horeca?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"11872\" class=\"elementor elementor-11872 elementor-11862\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca495ca e-flex e-con-boxed e-con e-parent\" data-id=\"ca495ca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d1e3e2f titre_4_c1 elementor-widget elementor-widget-heading\" data-id=\"d1e3e2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ter herinnering: wat zijn de drie<b>  btw-tarieven?<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53ec6e9 link_color1 elementor-widget elementor-widget-text-editor\" data-id=\"53ec6e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"49\" data-end=\"263\">21% op alle dranken \u2013 frisdranken, koffie en alcohol \u2013 die in uw zaak worden aangeboden, en op consumptieklaar tussendoortjes (zoals chips, mini-worstjes, suikerwafels) en andere voedingsproducten zonder bereiding.<\/p><p data-start=\"265\" data-end=\"331\">12% btw op alle andere gerechten die in uw zaak worden geserveerd.<\/p><p data-start=\"333\" data-end=\"629\">6% voor meeneemmaaltijden, op voorwaarde dat er geen extra dienstverlening is (geen bediening aan tafel), en eveneens 6% voor niet-alcoholische dranken om mee te nemen. Voor alcoholische dranken en niet-verwerkte luxeproducten (kreeft, kaviaar, oesters\u2026) blijft het tarief van 21% van toepassing.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c17cf9 titre_4_c1 elementor-widget elementor-widget-heading\" data-id=\"4c17cf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frieten om mee te nemen zijn aan 6%<b> op voorwaarde dat:<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39eff04 elementor-widget elementor-widget-text-editor\" data-id=\"39eff04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li data-start=\"686\" data-end=\"733\"><p data-start=\"688\" data-end=\"733\">het om typische gefrituurde gerechten gaat;<\/p><\/li><li data-start=\"734\" data-end=\"803\"><p data-start=\"736\" data-end=\"803\">er gebruik wordt gemaakt van wegwerpbestek en\/of wegverpakkingen;<\/p><\/li><li data-start=\"804\" data-end=\"839\"><p data-start=\"806\" data-end=\"839\">er geen bediening aan tafel is;<\/p><\/li><li data-start=\"840\" data-end=\"941\"><p data-start=\"842\" data-end=\"941\">de consumptie uitsluitend buiten plaatsvindt \u2013 niet in een afgesloten ruimte, anders geldt 12% btw.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1530f33 e-flex e-con-boxed e-con e-parent\" data-id=\"1530f33\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-737baa2 titre_4_c1 elementor-widget elementor-widget-heading\" data-id=\"737baa2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Een all-in <b> formule ?<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa9ff93 link_color1 elementor-widget elementor-widget-text-editor\" data-id=\"fa9ff93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"943\" data-end=\"1291\">Biedt u menu\u2019s of arrangementen aan tegen een totaalprijs waarin zowel bereide gerechten als dranken zijn inbegrepen? Wanneer \u00e9\u00e9n globale prijs wordt aangerekend voor een menu met eten \u00e9n drinken, moet die prijs worden opgesplitst: het gedeelte voor de maaltijden en dat voor de dranken moeten afzonderlijk worden vermeld.<\/p><p data-start=\"1293\" data-end=\"1419\">12% op de maaltijden en 21% op de dranken.<br data-start=\"1337\" data-end=\"1340\" \/>Als deze opsplitsing niet gebeurt, wordt de volledige prijs belast aan 21% btw.<\/p><p data-start=\"1421\" data-end=\"1632\"><strong data-start=\"1421\" data-end=\"1438\">Hoe splitsen?<\/strong><br data-start=\"1438\" data-end=\"1441\" \/>Dit gebeurt in principe op basis van de \u201cnormale waarde\u201d van de dranken: met andere woorden, de prijs die de klant normaal zou betalen bij een aparte aankoop van de dranken (zonder het eten).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e42a02d titre_4_c1 elementor-widget elementor-widget-heading\" data-id=\"e42a02d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hoe uw kassasysteem aanpassen <b>bij een wijziging van het btw-tarief? <\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-444512b elementor-widget elementor-widget-text-editor\" data-id=\"444512b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto [content-visibility:auto] supports-[content-visibility:auto]:[contain-intrinsic-size:auto_100lvh] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-6915e55e-0234-832e-bacf-ff5fc2da7b55-20\" data-testid=\"conversation-turn-10\" data-scroll-anchor=\"false\" data-turn=\"assistant\"><div class=\"text-base my-auto mx-auto [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\"><div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\"><div class=\"flex max-w-full flex-col grow\"><div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"47e46f4f-bd62-4bc6-8733-6df08718383c\" data-message-model-slug=\"gpt-5-1\"><div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\"><div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\"><p data-start=\"1634\" data-end=\"1833\">Gebruikers van een GKS kunnen de programmatie van hun kassa aanpassen. Een GKS-kassa bevat in de regel de volgende btw-codes:<\/p><p data-start=\"1835\" data-end=\"1870\">A \u2014 21%<br data-start=\"1842\" data-end=\"1845\" \/>B \u2014 12%<br data-start=\"1852\" data-end=\"1855\" \/>C \u2014 6%<br data-start=\"1861\" data-end=\"1864\" \/>D \u2014 0%<\/p><p data-start=\"1872\" data-end=\"1915\">Deze codes hoeven niet te worden gewijzigd.<\/p><p data-start=\"1917\" data-end=\"2008\" data-is-last-node=\"\" data-is-only-node=\"\">Dranken worden geprogrammeerd onder code A, gerechten onder code B en meeneem onder code C.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/article>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ter herinnering: wat zijn de drie btw-tarieven? 21% op alle dranken \u2013 frisdranken, koffie en alcohol \u2013 die in uw zaak worden aangeboden, en op consumptieklaar tussendoortjes (zoals chips, mini-worstjes, suikerwafels) en andere voedingsproducten zonder bereiding. 12% btw op alle andere gerechten die in uw zaak worden geserveerd. 6% voor meeneemmaaltijden, op voorwaarde dat er [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":11865,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[81,82],"tags":[],"class_list":["post-11872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-horeca-nieuws","category-reglement"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Btw-tarieven in de horeca: 6%, 12% of 21%? 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