Regels rond elektronische facturatie

FD Seminar compliance & Tax—

24 januari 2017

2

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Inleiding

3

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Agenda— Wettelijk kader elektronische facturatie: EU-Richtlijn 2010/45/EG van 13 juli 2010— Impact op btw-controle— Elektronische bewaring— Praktische vragen

Wettelijk kader

5

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Wettelijk kaderDoel wettelijk kader— Gelijkschakeling papieren en elektronische facturen - wijze van verzending van de

factuur speelt geen enkele rol meer— Harmonisering tussen de lidstaten— Tijdwinst en kostenbesparing: elektronische facturatie is efficiënter, duurzamer en

voordeliger

6

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Wettelijk kaderDefinities— Factuur: elk document of bericht op papier of in elektronisch formaat dat voldoet aan

de voorwaarden vastgesteld in het Wetboek en zijn uitvoeringsbesluiten— Elektronische factuur: een factuur die de in het Wetboek en zijn uitvoeringsbesluiten

voorgeschreven gegevens bevat en in om het even welke elektronische vorm wordt uitgereikt en ontvangen

7

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Wettelijk kader3 centrale voorwaarden— Authenticiteit van de herkomst— Integriteit van de inhoud— Leesbaarheid van de factuur

→ vanaf de uitreiking tot het einde van de bewaringstermijn (7 jaar N+1)→ zowel voor elektronische als papieren facturen→ zowel voor de uitreiker van de factuur als de medecontractant

8

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Wettelijk kaderAuthenticiteit van de herkomst— = het waarborgen van de identiteit van de uitreiker van de factuur— = meer dan de vermelding van de coördinaten van de leverancier/dienstverrichter op

de factuur

9

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Wettelijk kaderIntegriteit van de inhoud— = het feit dat de inhoud die voorgeschreven is door de toepasselijke regels inzake de

facturering geen wijzigingen heeft ondergaan

10

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Wettelijk kaderLeesbaarheid van de factuur— De factuur moet kunnen worden getoond:

- op papier of op een digitaal scherm- in een stijl waarin alle btw-gegevens van de factuur duidelijk leesbaar zijn- zonder dat daarom veel onderzoek of interpretatie nodig is- e-facturen: ok als voorlegging in leesbare vorm op verzoek binnen redelijke termijn

11

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Wettelijk kaderNaleving van de voorwaarden— Elke BP bepaalt zelf hoe hij de authenticiteit, integriteit en leesbaarheid van de factuur

waarborgt— Conversie van het ene formaat naar het andere formaat is toegestaan, mits niet wordt

geraakt aan de inhoud van de factuur— Voorbeelden :

- geavanceerde elektronische handtekening (AES) en elektronische uitwisseling van gegevens (EDI)

- elke bedrijfscontrole die een betrouwbaar controlespoor aantoont tussen factuur en levering van een goed of het verrichten van een dienst

12

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Wettelijk kaderSpecifieke voorwaarden e-facturen— Voorafgaande aanvaarding door de afnemer

— Vereist voor e-facturen omdat de afnemer ook praktisch in staat moet zijn om e-facturen te ontvangen en hun authenticiteit, integriteit en leesbaarheid direct én op langere termijn te garanderen

— Aanvaarding kan formeel of stilzwijgend gebeuren (door de verwerking van de factuur in de boekhouding of de betaling)

Impact op btw-controle

14

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Impact op btw-controle— Bedrijfscontroles- Proces dat wordt opgezet, uitgevoerd en bijgewerkt door diegenen die

verantwoordelijk zijn (directie, personeel en eigenaars) voor de verschaffing van redelijke en voldoende waarborgen betreffende de financiële, boekhoudkundige en reglementaire verslaggeving en die er moeten voor zorgen dat de wettelijke voorschriften worden nageleefd

— Controlespoor- Met bewijsstukken gestaafde transactiestroom vanaf de aanvang ervan (vb.

kooporder) tot en met de voltooiing ervan (vb. registratie in de jaarrekening), en omgekeerd, met koppelingen tussen de verschillende documenten

— Welke controle?- vrije keuze voor een bedrijfscontrole die een betrouwbaar controlespoor oplevert- in acht te nemen elementen:

— passend bij omvang activiteit en type belastingplichtige— rekening houdend met aantal en waarde van transacties— rekening houdend met aantal en type leveranciers/dienstverrichters en

afnemers

15

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Impact op btw-controle Bedrijfscontroles— Er moet een betrouwbaar controlespoor zijn tussen een factuur enerzijds en een

levering van een goed of dienst anderzijds— BP moet meer dan ooit kunnen aantonen dat de verrichting die gefactureerd wordt ook

daadwerkelijk plaatsgevonden heeft— Factuur alleen volstaat in principe niet meer— Vergelijking van achterliggende en overeenstemmende bewijsstukken— Leverancier: bestelbon, vervoersdocumenten en de ontvangst van de betaling, enz.— Medecontractant: goedgekeurd kooporder, de leveringsnota, het betalingsbewijs, enz.

16

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Impact op btw-controleBedrijfscontroles— Intern bedrijfsproces en interne controle: betrouwbaar controlespoor:

- Bijvoorbeeld mbt levering van goederen:— bestelbon— orderbevestiging— leveringsnota— paklijsten— invoerdocumenten – uitvoerdocumenten (douane)— vervoersdocumenten— factuur— betaling

17

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential 17

1. Aankoop van goederen

2. Keuze van leverancier

3. Bestelbon

4. orderbevestiging5. Leveringsnota en vervoersdocumenten

6. Factuur verificatie

7. Betaling

Factuur= ?

?

Elektronisch archief

19

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Het elektronisch archiefElektronische bewaring (artikel 60) — Principe: Iedere belastingplichtige mag de plaats van bewaring van de ontvangen

facturen en kopieën van facturen vrij bepalen MITS hij ze op ieder verzoek en zonder onnodig uitstel ter beschikking stelt van de Btw-administratie

— Afwijking: alle kopieën van facturen, uitgereikt door een in België gevestigde belastingplichtige en alle door hen ontvangen facturen moeten op Belgisch grondgebied bewaard worden, voor zover die bewaring niet gebeurt in elektronisch formaat met volledige online toegang in België <> praktijk

— Indien de facturen en kopieën van facturen worden bewaard in een elektronisch formaat met volledige online toegang in België- mogen ze, naar keuze, worden bewaard in een andere lidstaat of een derde land - zonder dat nog enige voorafgaande kennisgeving aan Btw-administratie vereist is

— Let op: lidstaat bevoegd inzake plaats bewaring kan verschillen van lidstaat die factureringsregels bepaalt!

20

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Het elektronisch archiefElektronische bewaring (artikel 60) — Facturen kunnen ofwel in een elektronisch formaat ofwel op papier worden bewaard

ongeacht het formaat waarin de factuur werd opgesteld/ontvangen (<> Verleden)— Elektronisch archief van papieren facturen (digitalisering van facturen via scanning).

Zie voorwaarden zoals opgenomen in Aanschrijving 16/2008. Integriteit van het digitalisering dient te worden gewaarborgd.

— Authenticiteit, integriteit en leesbaarheid dient tijdens de volledige archiveringsperiode te worden gegarandeerd (7 jaar en 15 jaar voor onroerende goederen)

Inzagemodaliteiten elektronisch archief— Het recht om facturen en kopieën van facturen ter controle in te zien, te downloaden

en te gebruiken in het geval dat de belastingplichtige gevestigd is in België of indien de btw in België is verschuldigd

— Dezelfde bevoegdheid wordt toegestaan in de lidstaat waar de btw verschuldigd is— Vertaling van facturen kan niet systematisch worden vereist

Praktische vragen

22

This KPMG T&L presentation cannot be relied on or distributed, in whole or in part, in any format by any other party. The information contained in the presentation is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG T&L accepts no liability to FD seminaries or a third party.Any redistribution of this presentation requires the prior written approval of KPMG T&L and in any event is to be a complete and unaltered version of the presentation and accompanied only by such other materials as KPMG T&L may agree.

Document Classification: KPMG Confidential

Praktische vragen— Zijn facturen in pdf-formaat wettelijk?— Als we een pdf-factuur ontvangen, mag de data dan geëxporteerd worden naar een

ander formaat voor automatische verwerking?— Kan ik elektronisch factureren via een webportal van een provider?— Is het toegestaan om papieren facturen te scannen en de originele facturen achteraf te

vernietigen?— …

BedanktKatrien MellaertsManager – indirecte belastingen kmellaerts@kpmg.com

03/ 821.19.48

Document Classification: KPMG Confidential

©2017 KPMG Tax Advisers, a Belgian civil CVBA/SCRL and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

The KPMG name and logo are registered trademarks or trademarks of KPMG International.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

kpmg.com/socialmedia kpmg.com/app