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Wat zijn afschrijvingen in NettoWise
Afschrijvingen zijn bedoeld voor bedrijfsmiddelen die je meerdere jaren gebruikt. In plaats van de volledige aanschafkosten in 1 jaar af te trekken, spreid je de kosten over de jaren waarin je het bedrijfsmiddel gebruikt.
Wat valt onder bedrijfsmiddelen
Bedrijfsmiddelen zijn zaken die je een aantal jaren gebruikt binnen je onderneming. Voorbeelden:
- Materiele bedrijfsmiddelen zoals machines, autos, inventaris of andere duurzame zaken.
- Immateriele bedrijfsmiddelen zoals vergunningen die in de tijd in waarde dalen.
Waarom je moet afschrijven
Omdat bedrijfsmiddelen langer meegaan dan 1 jaar, mag je de kosten niet in 1 keer aftrekken. Je verdeelt de kosten over meerdere jaren. Daardoor wordt je winst per jaar realistischer en sluit de belastingberekening beter aan op de werkelijke periode waarin je het bedrijfsmiddel gebruikt.
Hoe NettoWise afschrijvingen verwerkt
NettoWise verwerkt afschrijvingen als een aparte categorie naast bedrijfskosten. De afschrijving verlaagt je winst per periode, waardoor je belastbaar inkomen in box 1 daalt en je belastingberekening lager uitvalt.
| Bedrag | |
|---|---|
| Brutowinst | EUR 10.000 |
| Bedrijfskosten | EUR 100 |
| Afschrijving | EUR 250 |
| Winst | EUR 9.650 |
Bron en verdieping
Voor de officiele regels kun je terecht bij de Belastingdienst: Wat is afschrijven?.
Swen van Zanten
Ontwikkelaar