English translation: VAT-liable (entrepreneur)...liable for the VAT
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22:35 Feb 23, 2011
Dutch to English translations [PRO] Bus/Financial - Law: Taxation & Customs
Dutch term or phrase:voor de BTW
Indien je als ondernemer voor de BTW activiteiten verricht, ben je automatisch belastingsplichtig voor de BTW.
I was inclined to translate it as 'for VAT purposes', but it is difficult to make it fit comfortably here.
Explanation: Used as such on authoritative Dutch tax sites.
This is a confusing sentence. The meaning is: The fact that the entrepreneur is VAT-liable renders him automatically liable for the VAT on any activity he conducts. (As opposed to the entrepreneur undertaking VAT-liable activities and being liable for VAT only on those.) It indicates to me that VAT-liability is assumed on all activities of VAT-registered businesses. (An assumption of liability.)
-------------------------------------------------- Note added at 13 hrs (2011-02-24 12:23:51 GMT) --------------------------------------------------
'Ondernemer voor de BTW' is indeed a confusing (and inelegant) construction - but one universally used in Dutch tax texts. Spurred on by lipabel´s comment (also answered, below), I offer another quote from the first ref., above (and this is the tax man talking!): 'Als u ondernemer bent, hebt u te maken met de btw. U betaalt over uw omzet btw aan ons. Meestal berekent u deze btw aan uw klanten. Van de inkopen en kosten die u maakt, kunt u de btw aftrekken. Wanneer ondernemer voor de btw? U bent ondernemer voor de btw als u zelfstandig een bedrijf of een beroep uitoefent.' The key concept is 'ondernemer voor de BTW' = 'VAT-liable entrepreneur/business'. The drift of the fiscus' message (and the taxation principle) is: You´re liable - to us: Just by being in business. Registered for VAT or not. On your entire turnover. Perhaps less VAT you´ve paid out - but that´s secondary ('meestal'...'kan'). And we´re not even mentioning in this introductory description of your liability that there may be exceptions in certain classes of goods/services in which you trade. Basically: you´re liable.'
I'm even more confused now. I've only just realised that there are two instances of "voor de BTW". Which are you asking about, or do you mean both? I assumed you meant the first one (which I don't understand), but kamilw has answered the second (which I do understand).
You are obliged to charge V.A.T. if your registration is pending. But I was thinking of an unscrupulous builder. If I had a pound for every unscrupulous cowboy who charged V.A.T. to a client and then pocketed it, or attempted to, I'd be a very rich lady.
I think it could mean that if, as a contractor - for example - you carry out services for which you charge V.A.T., then you are automatically obliged to pay the V.A.T. to the authorities. This applies whether or not you are V.A.T. liable as a company (small companies may be exempt if they have a low turnover). Once you charge V.A.T., you have to pay it over.
Explanation: "belastingsplichtig voor de BTW" is the same as "BTW-plichtig". Not all activities are subjected to VAT (at least not in Belgium!): a very small enterprise can work without charging VAT (actually charging 0% VAT), in this case the enterprise is not VAT accountable. In some cases the subcontractor does not have to charge VAT, this is then to be done by the main contractor (but the job still is subjected to VAT, so both subcontractor and main contractor are VAT accountable).
In your text this would be something like: "If you undertake a job that is subjected to VAT charges, you are automatically considered as VAT accountable."
André Linsen Local time: 12:45 Native speaker of: Dutch, French
Explanation: Used as such on authoritative Dutch tax sites.
This is a confusing sentence. The meaning is: The fact that the entrepreneur is VAT-liable renders him automatically liable for the VAT on any activity he conducts. (As opposed to the entrepreneur undertaking VAT-liable activities and being liable for VAT only on those.) It indicates to me that VAT-liability is assumed on all activities of VAT-registered businesses. (An assumption of liability.)
-------------------------------------------------- Note added at 13 hrs (2011-02-24 12:23:51 GMT) --------------------------------------------------
'Ondernemer voor de BTW' is indeed a confusing (and inelegant) construction - but one universally used in Dutch tax texts. Spurred on by lipabel´s comment (also answered, below), I offer another quote from the first ref., above (and this is the tax man talking!): 'Als u ondernemer bent, hebt u te maken met de btw. U betaalt over uw omzet btw aan ons. Meestal berekent u deze btw aan uw klanten. Van de inkopen en kosten die u maakt, kunt u de btw aftrekken. Wanneer ondernemer voor de btw? U bent ondernemer voor de btw als u zelfstandig een bedrijf of een beroep uitoefent.' The key concept is 'ondernemer voor de BTW' = 'VAT-liable entrepreneur/business'. The drift of the fiscus' message (and the taxation principle) is: You´re liable - to us: Just by being in business. Registered for VAT or not. On your entire turnover. Perhaps less VAT you´ve paid out - but that´s secondary ('meestal'...'kan'). And we´re not even mentioning in this introductory description of your liability that there may be exceptions in certain classes of goods/services in which you trade. Basically: you´re liable.'
Example sentence(s):
Nadat u uw onderneming bij ons hebt aangemeld, laten wij u weten of u ondernemer bent voor de btw. (From ref. 1, below)
Om te beoordelen of je ondernemer bent voor de btw, let de Belastingdienst op de volgende zaken: (From ref 2, below)
The translation workplace 
