{"id":18354,"date":"2026-10-21T17:41:26","date_gmt":"2026-10-21T17:41:26","guid":{"rendered":"https:\/\/costsavings.nl\/kennisbank\/btw-foutief-geboekt-terugvragen\/"},"modified":"2026-10-21T17:43:02","modified_gmt":"2026-10-21T17:43:02","slug":"btw-foutief-geboekt-terugvragen","status":"publish","type":"page","link":"https:\/\/costsavings.nl\/en\/kennisbank\/btw-foutief-geboekt-terugvragen\/","title":{"rendered":"Incorrectly booked VAT: how to detect it and reclaim it"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; fullwidth=&#8221;on&#8221; _builder_version=&#8221;4.27.4&#8243; custom_padding=&#8221;0px||0px||false|false&#8221; custom_margin=&#8221;0px||0px||false|false&#8221;][et_pb_fullwidth_code _builder_version=&#8221;4.27.4&#8243;]<\/p>\n<div class=\"csw cs-sub\" lang=\"nl\">\n<style>.csw{font-family:astoria-sans,Montserrat,sans-serif;color:#1D2A24;background:#FBF8F1;font-size:17px;line-height:1.6}.csw *{box-sizing:border-box}.csw h1,.csw h2,.csw h3,.csw p,.csw li,.csw figure,.csw blockquote,.csw dl,.csw address{padding-bottom:0}.csw h1,.csw h2,.csw h3{color:inherit;line-height:1.15;overflow-wrap:break-word;hyphens:manual}.csw ul,.csw ol{padding-bottom:0}.csw blockquote{border:0;padding-left:0;margin:0}.csw a{color:#0A3A2A}.csw a:hover{color:#6E4F36}.csw table{margin:0}.csw td,.csw th{border-top:0}.csw input,.csw select,.csw textarea{font-family:inherit}.csw input[type=range]{background:transparent;border:0;padding:0;box-shadow:none}.csw details summary{list-style:revert}.csw .cs-logos img{height:40px;width:auto;max-width:150px;object-fit:contain;filter:grayscale(1);opacity:.75;transition:.2s}.csw .cs-logos img:hover{filter:none;opacity:1}.csw nav[aria-label=\"Kruimelpad\"]{padding-top:40px}@media (max-width:640px){.csw section[style*=\"padding: 88px 24px\"],.csw div[style*=\"padding: 88px 24px\"],.csw div[style*=\"padding: 80px 24px\"],.csw section[style*=\"padding: 80px 24px\"],.csw div[style*=\"padding: 72px 24px\"],.csw section[style*=\"padding: 72px 24px\"]{padding-top:56px!important;padding-bottom:56px!important}.csw [style*=\"padding: 56px 48px\"],.csw [style*=\"padding: 52px 48px\"],.csw [style*=\"padding: 48px\"],.csw [style*=\"padding: 44px\"],.csw [style*=\"padding: 40px\"],.csw [style*=\"padding: 36px\"],.csw [style*=\"padding: 32px\"]{padding:24px!important}.csw h2{font-size:30px!important;line-height:1.15!important}.csw h1{font-size:36px!important}.csw .cs-yr{flex:1 1 0;min-width:0!important;padding:10px 2px!important;font-size:14px!important}.csw [style*=\"grid-template-columns: repeat(3, minmax(0, 1fr))\"] p{font-size:15px!important}.csw .cs-logos{gap:16px 28px!important}.csw .cs-logos img{height:30px;max-width:110px}.csw [style*=\"flex: none; 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Buitenlandse btw niet teruggevraagd? Lees hoe u foutief verwerkte btw in uw crediteurenadministratie opspoort en terughaalt.\", \"inLanguage\": \"nl-NL\", \"datePublished\": \"2026-10-21\", \"dateModified\": \"2026-10-21\", \"mainEntityOfPage\": \"https:\/\/costsavings.nl\/kennisbank\/btw-foutief-geboekt-terugvragen\/\", \"author\": {\"@type\": \"Organization\", \"name\": \"Cost Savings B.V.\", \"url\": \"https:\/\/costsavings.nl\/\"}, \"publisher\": {\"@id\": \"https:\/\/costsavings.nl\/#localbusiness\"}, \"keywords\": \"btw foutief geboekt terugvragen\"}, {\"@type\": \"BreadcrumbList\", \"itemListElement\": [{\"@type\": \"ListItem\", \"position\": 1, \"name\": \"Home\", \"item\": \"https:\/\/costsavings.nl\/\"}, {\"@type\": \"ListItem\", \"position\": 2, \"name\": \"Kennisbank\", \"item\": \"https:\/\/costsavings.nl\/kennisbank\/\"}, {\"@type\": \"ListItem\", \"position\": 3, \"name\": \"Foutief geboekte btw\", \"item\": \"https:\/\/costsavings.nl\/kennisbank\/btw-foutief-geboekt-terugvragen\/\"}]}]}<\/script><\/p>\n<section style=\"max-width: 1240px; margin: 0 auto; padding: 28px 24px 56px\">\n<nav aria-label=\"Kruimelpad\" style=\"font-size: 14px; color: #5B6B63; margin-bottom: 36px\"><a href=\"\/\">Home<\/a> \u203a <a href=\"\/kennisbank\/\">Kennisbank<\/a> \u203a <span aria-current=\"page\">Foutief geboekte btw<\/span><\/nav>\n<pee style=\"margin: 0 0 14px; color: #C8A84B; font-weight: 700; letter-spacing: 0.08em; text-transform: uppercase; font-size: 13px\"><span>Artikel<\/span> \u00b7 2 <span>min lezen<\/span><\/pee>\n<h1 style=\"margin: 0; font-family: astoria-sans, sans-serif; font-weight: 700; font-size: clamp(34px, 4vw, 52px); line-height: 1.08; max-width: 900px\">Foutief geboekte btw: zo spoort u het op en vraagt u het terug<\/h1>\n<\/section>\n<section style=\"max-width: 1240px; margin: 0 auto; padding: 56px 24px 24px\">\n<article class=\"cs-art\"><pee>Btw is in de crediteurenadministratie een sluipend verliestype. De bedragen per factuur zijn vaak klein, de boekingen sluiten en de aangifte wordt keurig ingediend. Maar wie de btw-codering over meerdere jaren systematisch toetst, vindt vrijwel altijd afwijkingen: btw die betaald is waar hij verlegd had moeten worden, buitenlandse btw die via de teruggaafprocedure terug te vragen was, of een onjuist percentage dat klakkeloos van de factuur is overgenomen.<\/pee>\n<h2>De vier meest voorkomende btw-fouten<\/h2>\n<ul>\n<li>Verlegde btw toch betaald: de leverancier factureert ten onrechte m\u00e9t btw en uw administratie boekt en betaalt het gewoon, bijvoorbeeld bij onderaanneming of bepaalde grensoverschrijdende diensten.<\/li>\n<li>Buitenlandse btw niet teruggevraagd: btw op facturen uit andere EU-landen is onder voorwaarden terug te vragen via de elektronische teruggaafprocedure, maar dat vergt actie binnen de geldende termijnen.<\/li>\n<li>Verkeerd percentage of verkeerde code: de btw-code wordt automatisch bepaald op basis van de crediteur in plaats van de geleverde prestatie, waardoor afwijkende prestaties verkeerd worden gecodeerd.<\/li>\n<li>Btw op facturen van niet-btw-plichtige partijen of op doorbelastingen waar geen btw op hoort.<\/li>\n<\/ul>\n<h2>Zo spoort u afwijkingen systematisch op<\/h2>\n<pee>De effectieve aanpak is algoritmisch: bepaal per leverancier en per prestatiecategorie het verwachte btw-regime en toets elke geboekte factuurregel daaraan. Afwijkingen komen dan vanzelf bovendrijven: een leverancier die normaal verlegt en ineens btw factureert, een binnenlandse dienst met buitenlandse btw, een percentage dat niet bij de prestatie past. Deze analyse draait op dezelfde dataset als een accounts payable audit en wordt daarom vrijwel altijd gecombineerd uitgevoerd.<\/pee>\n<h2>Terugvragen en herstellen<\/h2>\n<pee>Het herstelpad hangt af van de fout. Onterecht gefactureerde btw vordert u in beginsel terug bij de leverancier, die een correctiefactuur uitreikt. Terugvorderbare buitenlandse btw loopt via de teruggaafprocedure, met strikte deadlines per kalenderjaar. Fouten in de eigen aangifte kunnen binnen de daarvoor geldende regels worden gecorrigeerd via een suppletie. Belangrijk: btw-herstel raakt aan fiscale compliance. Laat de afwikkeling daarom altijd toetsen door uw fiscalist; dit artikel is algemene informatie en geen fiscaal advies.<\/pee>\n<h2>Voorkomen: drie structurele maatregelen<\/h2>\n<ul>\n<li>Koppel btw-codering aan de prestatie in plaats van uitsluitend aan de crediteur.<\/li>\n<li>Laat een fiscaal specialist periodiek een steekproef doen op de btw-codering van nieuwe leveranciers en afwijkende facturen.<\/li>\n<li>Neem btw-controle standaard op in de jaarlijkse doorlichting van de betaalhistorie.<\/li>\n<\/ul>\n<\/article>\n<\/section>\n<section style=\"max-width: 1240px; margin: 0 auto; padding: 24px 24px 40px\">\n<div class=\"cs-art-cta\" style=\"background: #0A3A2A; color: #F5EFE0; border-radius: 18px; padding: 40px; max-width: 900px\"><pee style=\"margin: 0 0 8px; font-family: astoria-sans, sans-serif; font-weight: 700; font-size: 26px; line-height: 1.2\">Benieuwd wat er in uw eigen betaaldata verborgen zit?<\/pee><pee style=\"margin: 0 0 22px; color: #D9E4DE\">Download de whitepaper &#8216;De 5 verborgen verliezen in uw crediteurenadministratie&#8217; of plan een vrijblijvend gesprek. Een recovery audit kan op no cure no pay basis: geen bevindingen, geen kosten.<\/pee>\n<div style=\"display: flex; flex-wrap: wrap; gap: 12px\"><a href=\"\/kennisbank\/#wp-h\" style=\"background: #C8A84B; color: #0A2A1F; text-decoration: none; font-weight: 700; padding: 14px 22px; border-radius: 8px; min-height: 44px; display: inline-flex; align-items: center\">Download de whitepaper<\/a><a href=\"\/contact\/\" style=\"border: 1px solid #F5EFE0; color: #F5EFE0; text-decoration: none; font-weight: 700; padding: 13px 22px; border-radius: 8px; min-height: 44px; display: inline-flex; align-items: center\">Plan een gesprek<\/a><\/div>\n<\/div>\n<\/section>\n<section style=\"max-width: 1240px; margin: 0 auto; padding: 16px 24px 80px\">\n<h2 style=\"margin: 0 0 18px; font-family: astoria-sans, sans-serif; font-weight: 700; font-size: 28px; color: #0A3A2A\">Lees ook<\/h2>\n<div class=\"cs-rel-grid\"><a class=\"cs-rel\" href=\"\/kennisbank\/spend-analyse-uitvoeren\/\"><span>Spend analyse uitvoeren<\/span><\/a><a class=\"cs-rel\" href=\"\/kennisbank\/duurste-fouten-crediteurenadministratie\/\"><span>De 5 duurste fouten in uw crediteurenadministratie<\/span><\/a><a class=\"cs-rel\" href=\"\/kennisbank\/recovery-audit\/\"><span>Recovery audit<\/span><\/a><\/div>\n<\/section>\n<\/div>\n<p>[\/et_pb_fullwidth_code][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":12,"featured_media":0,"parent":18248,"menu_order":8,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-18354","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Foutief geboekte btw opsporen en terugvragen | Cost Savings<\/title>\n<meta name=\"description\" content=\"Verlegde btw toch betaald? 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