Taxes
Types of taxes, rates and reporting deadlines
How do you put together a tax calendar?
Missing a deadline leads to late payment interest. Seven steps to a one-page tax calendar and a café example.
What is an electronic digital signature (EDS) and why does an accountant need one?
Tax returns and electronic invoices are signed without paper. What an EDS is, how to keep it safe and which mistakes turn out to be costly.
Should you register as a VAT payer? Advantages and drawbacks
What being a VAT payer gives a business and what it demands. The story of two entrepreneurs and a comparison table.
What is the difference between a desk audit and a field tax audit?
One is carried out in the tax office on the basis of documents, the other on the company's premises. How each works and how to prepare.
What is a tax incentive and how is it used?
An incentive is legal relief from tax. What forms it takes, who receives it and what to watch out for when using it.
What happens if you pay tax late?
Even one day's delay costs money. How late-payment interest is calculated, how it differs from a fine and how to avoid delays.
How does VAT work? The bread chain example
From the farmer to the shopper: how value added tax is calculated at each stage and why the consumer ultimately bears it.
Turnover tax or corporate profit tax: what is the difference?
One is calculated on revenue, the other on profit. The logic of the two taxes and which suits which kind of business better.
What is an employer responsible for as a tax agent?
Who is responsible for correctly withholding and timely remitting employees' taxes, and what happens if a mistake is made.
Why does an invoice matter and what does it contain?
The electronic VAT invoice: why it is needed, what information it carries and what you lose if it contains an error.