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Home Medische en paramedische beroepen en BTW

Medische en paramedische beroepen en BTW

Praktische btw-handleiding voor de uitoefenaar van een vrij beroep

Stefan Ruysschaert
Medical law
Book
  • Medische en paramedische beroepen en BTW - 9789089777263
€29.50
€28.02 with an Acco share
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Content

Uitoefenaars van een medisch of paramedisch beroep hebben het statuut van btw-belastingplichtige indien ze hun prestaties op zelfstandige basis uitoefenen.

Een aantal van deze personen geniet echter van een vrijstelling van btw. Anderen zijn expliciet uitgesloten van de vrijstellingen en moeten btw aanrekenen. Ten slotte heeft een derde mogelijke categorie het statuut van gemengde btw-belastingplichtige.

Dit boek bevat een overzicht van de btw-verplichtingen voor alle categorieën medische en paramedische beroepsbeoefenaars: welke prestaties zijn vrijgesteld en welke niet?

INHOUD


3
Inhoud
Inhoud
HOOFDSTUK 1
BTW-BELASTINGPLICHT  VOOR  UITOEFENAARS  VAN  MEDI-
SCHE EN PARAMEDISCHE BEROEPEN
 .......................................
         7
1.1     Btw-belastingplicht ................................................................
         7
1.2
Btw-belastingplicht voor medische en paramedische beroepen .
         7
1.3
Gemengde btw-belastingplicht
...............................................
         9
HOOFDSTUK 2
DIENSTEN  DIE  VRIJGESTELD  ZIJN  WEGENS  DE  HOEDANIG-
HEID VAN DEGENE DIE ZE VERRICHT
 .......................................
       11
2.1 
Herinnering:  geen  vrijstelling  meer  voor  notarissen,  gerechts-
deurwaarders en advocaten ....................................................
       11
2.2 
Prestaties  van  artsen,  tandartsen  en  andere  zorgverleners  op 
het gebied van de gezondheidszorg (art. 44, § 1 WBTW) .........
       12
2.3
Vroedvrouwen, verpleegsters en zorgverleners (art.
 44, §
1, 2°
WBTW)
.................................................................................
       22
2.4 
Andere  zorgverleners  in  het  domein  van  de  gezondheidszorg 
(art. 44, § 1, 3° WBTW) ........................................................
       22
HOOFDSTUK 3 
PRESTATIES VAN INRICHTINGEN VOOR GEZONDHEIDSVER
-
ZORGING 
(ART. 44, § 2, 1°, EERSTE DEEL WBTW)
 ....................................
       27
3.1
Ziekenhuizen en psychiatrische instellingen, klinieken en dispen-
saria ......................................................................................
       27
3.2
Vervoer van zieken of gewonden met speciaal daartoe uitgerus-
te vervoermiddelen (art. 44, § 2, 1°, tweede deel WBTW) .......
       31
3.3 
De  leveringen  van  menselijke  organen,  van  menselijk  bloed  en 
van moedermelk (art. 44, § 2, 1°ter WBTW)
..........................
       32
HOOFDSTUK 4
PRESTATIES   VAN   SOMMIGE   ZELFSTANDIGE   GROEPERIN-
GEN    VAN    PERSONEN/KOSTENDELENDE    VERENIGINGEN    
(ART. 44, § 2BIS WBTW)
 .............................................................
       33
HOOFDSTUK 5
VOORDELEN VAN ALLE AARD EN DE BTW
 ...............................
       39
4
Medische en paramedische beroepen en btw
HOOFDSTUK 6
HOEVEEL BTW IS AFTREKBAAR VOOR DE WAGEN?
 .................
       47
HOOFDSTUK 7
VERWERKING IN DE BTW-AANGIFTE VOOR ARTSEN EN ZIE-
KENHUIZEN
 .................................................................................
       51
7.1
De bijzondere regeling artsen ..................................................
       51
7.2
Hoe dienen verbeterende stukken te worden verwerkt in de btw-
aangifte? ...............................................................................
       61
HOOFDSTUK 8
OVERZICHT VAN HET BTW-STATUUT VAN DE MEDISCHE EN
PARAMEDISCHE BEROEPEN
 .......................................................
       63
8.1
De artsen ..............................................................................
       63
8.2
De acupuncturist ...................................................................
       63
8.3
De zelfstandige helper bij bevallingen
......................................
       63
8.4
De apotheek-assistenten
........................................................
       63
8.5
De audicien ...........................................................................
       63
8.6
De audioloog
.........................................................................
       64
8.7
De bandagist .........................................................................
       64
8.8
De chiropractor .....................................................................
       64
8.9
De handoplegger, waarzeggers en kruidendokters ....................
       64
8.10
De tandarts ...........................................................................
       64
8.11
De diëtist ...............................................................................
       65
8.12
De ergotherapeut ...................................................................
       65
8.13
De implantoloog
....................................................................
       65
8.14
De ziekenverzorgers-zorgkundigen
..........................................
       66
8.15
De homeopaten .....................................................................
       69
8.16
De verpleger of verpleegster ....................................................
       69
8.17
De kinesitherapeut .................................................................
       69
8.18
De logopedist ........................................................................
       69
8.19
De manicurist ........................................................................
       70
8.20
De tandtechnicus ...................................................................
       70
8.21
De optometrist ......................................................................
       70
8.22
De opticien ............................................................................
       70
8.23
De orthopedist ......................................................................
       70
8.24
De orthoptist .........................................................................
       70
8.25
De osteopaat .........................................................................
       71
8.26
De pedicuur en medische pedicure
..........................................
       71
8.27
De apotheker .........................................................................
       71
8.28
De dierenarts .........................................................................
       72
8.29
De podoloog .........................................................................
       72
8.30
De psychiater .........................................................................
       72
8.31
De psycholoog .......................................................................
       72
8.32
Psychomotorisch therapeuten ................................................
       74
8.33
De psychotherapeut ...............................................................
       74
8.34
De reflexoloog .......................................................................
       74
8.35
De vroedvrouw ......................................................................
       74
8.36
De tabacoloog .......................................................................
       75
8.37
De technicus medische beeldvorming ......................................
       75
8.38
Het vervoer van patiënten .......................................................
       76
8.39
Exploitanten van sauna’s ........................................................
       76
8.40
Exploitanten van fitnesscentra ................................................
       78

Specifications
Publisher
UGA Continuga nv
Publication date
December 27, 2016
ISBN
9789089777263
About the author
Stefan Ruysschaert is adviseur bij de Federale Overheidsdienst Financiën. Hij is tevens professor aan de UGent en gastdocent aan de Fiscale Hogeschool

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