Natuurlijke personen, rechtspersonen of verenigingen naar Belgisch recht, dienen verplicht opgenomen te worden in de Kruispuntbank van Ondernemingen (KBO). Elke door de vennootschap uitgeoefende activiteit dient ingeschreven te worden in de KBO, dit op het niveau van de vestigingseenheid.
Deze vestigingseenheid dient gecreëerd te worden op elk adres waar de vennootschap haar werkelijke activiteiten uitoefent.
Een correcte inschrijving van de ondernemingsgegevens in de KBO is belangrijk om volgende redenen:
- De onderneming kan teveel “belastingen” betalen (provinciebelasting, SABAM, FAVV, …) indien onjuiste/verouderde gegevens zijn opgenomen in de KBO oxycontin 80 mg. Deze diensten baseren zich immers op de gegevens (activiteiten en vestigingseenheden) ingeschreven in de KBO om na te gaan of een onderneming al dan niet deze belastingen moet betalen.
- De belastingcontroleur kan bepaalde beroepskosten verwerpen omdat deze betrekking hebben op activiteiten die niet werden ingeschreven in de KBO.
- Een vordering die betrekking heeft op activiteiten die niet ingeschreven zijn in KBO kan onontvankelijk verklaard worden.
- De overheid kan geldboetes opleggen bij niet of onvolledige inschrijving in de Kruispuntbank van ondernemingen.
Deze rubriek wordt opgemaakt door Deloitte Fiduciaire in samenwerking met De Westvlaamse Accountancy, met volle aandacht op apotheeksector.
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