1.0Konings Matershttps://www.koningsmaters.nl/en/Konings Matershttps://www.koningsmaters.nl/en/author/productplus/rich600338<blockquote class="wp-embedded-content" data-secret="q1XyCjNwVl"><a href="https://www.koningsmaters.nl/en/omzetbelasting/wie-is-afnemer-van-prestatie/">Wie is afnemer van prestatie?</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.koningsmaters.nl/en/omzetbelasting/wie-is-afnemer-van-prestatie/embed/#?secret=q1XyCjNwVl" width="600" height="338" title="“Wie is afnemer van prestatie?” — Konings Maters" data-secret="q1XyCjNwVl" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://www.koningsmaters.nl/wp-includes/js/wp-embed.min.js </script> https://www.koningsmaters.nl/wp-content/uploads/2023/09/19954234-e5bd-4a72-8b8c-847ea91e3ebb.jpg800533Een ondernemer kan de omzetbelasting, die door andere ondernemers aan hem voor door hen verrichte leveringen en diensten in rekening is gebracht, in aftrek brengen. Voorwaarde is dat de goederen en diensten door de ondernemer worden gebruikt in het kader