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\"></image></svg>\t\t\t</div>\n\t\t</div>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-3d41ca6 e-flex e-con-boxed e-con e-parent\" data-id=\"3d41ca6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-56a6432 e-con-full e-flex e-con e-child\" data-id=\"56a6432\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-edd6733 elementor-widget elementor-widget-button\" data-id=\"edd6733\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">btw</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-9dfc0ba e-con-full e-flex e-con e-child\" data-id=\"9dfc0ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ebb3e3 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"4ebb3e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>De btw is een complex onderdeel van de bedrijfsadministratie. Dit maakt het als ondernemer lastig om ‘in control’ te blijven. De wetgeving kent veel regels en minstens zo veel uitzonderingen. En niet voldoen aan de btw-verplichtingen leidt al snel tot naheffingen en boetes. Tegelijkertijd biedt de btw u ook mooie besparingskansen.</p>\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-6511872 e-flex e-con-boxed e-con e-parent\" data-id=\"6511872\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c86d43a e-con-full e-flex e-con e-child\" data-id=\"c86d43a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c8078b0 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"c8078b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Grip op uw btw-positie</h2>\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0e5a1c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a0e5a1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Onze btw-specialisten ontzorgen en ondersteunen u bij elk vraagstuk. Van vragen rondom internationale handel en dienstverlening tot e-commerce, vastgoed, vrijstellingen en de optimalisatie van de aftrekpositie. Samen zorgen we dat uw onderneming grip heeft op de btw-positie. Zo wordt u niet geconfronteerd met verrassingen en benut de kansen optimaal.</p><p>Onze brede dienstverlening omvat onder meer de volgende werkzaamheden:</p><ul><li>Strategisch btw-advies om uw btw-positie te optimaliseren, zowel voor de verschuldigde als de aftrekbare btw.</li><li>Ondersteuning bij bezwaar- en beroepsprocedures.</li><li>Het uitvoeren van btw-scans en fiscale steekproeven.</li><li>Ondersteuning bij het opstellen van een TCF (Tax Control Framework) op het gebied van de btw.</li><li>Het oplossen van internationale btw- en douanevraagstukken. Hiervoor werken we nauw samen met de ervaren specialisten in ons internationale UHY-netwerk.</li><li>Ondersteuning bij het opstellen van de btw-aangifte, de Opgaaf ICP, aangifte Intrastat, OSS-aangifte en IOSS-aangifte en bij teruggaafverzoeken voor buitenlandse btw.</li><li>Het verzorgen van (inhouse) workshops en trainingen op btw-gebied.</li></ul>\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-7c9023a e-con-full e-flex e-con e-child\" data-id=\"7c9023a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec55f17 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ec55f17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t</span>\n\t\t</div>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-f24ebae e-flex e-con-boxed e-con e-parent\" data-id=\"f24ebae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f5a09a5 e-con-full e-flex e-con e-child\" data-id=\"f5a09a5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b42a75 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9b42a75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t</span>\n\t\t</div>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-36a5b1b e-con-full e-flex e-con e-child\" data-id=\"36a5b1b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-edd4d88 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"edd4d88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Digitale ondersteuning</h2>\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-114257d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"114257d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Bij onze advisering zetten we diverse digitale hulpmiddelen in. Zo werken we met een digitale btw-quickscan en een dashboard om potentiële aftrekbeperkingen op het gebied van het BUA in beeld te brengen. En met ons digital opleidingsportal bieden we gerichte trainingen aan voor uw medewerkers. </p><p> </p>\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-053d6d9 e-flex e-con-boxed e-con e-parent\" data-id=\"053d6d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d7b3b3d e-con-full e-flex e-con e-child\" data-id=\"d7b3b3d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39a0488 elementor-widget elementor-widget-button\" data-id=\"39a0488\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Neem contact met ons op</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-7272890 e-con-full e-flex e-con e-child\" data-id=\"7272890\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e22452 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"6e22452\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https://www.govers.nl/wp-content/uploads/2024/11/Martin-Kuijpers1-300x300.jpg\" class=\"attachment-medium size-medium wp-image-6874\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2024/11/Martin-Kuijpers1-300x300.jpg 300w, https://www.govers.nl/wp-content/uploads/2024/11/Martin-Kuijpers1-1024x1024.jpg 1024w, https://www.govers.nl/wp-content/uploads/2024/11/Martin-Kuijpers1-150x150.jpg 150w, https://www.govers.nl/wp-content/uploads/2024/11/Martin-Kuijpers1-768x768.jpg 768w, https://www.govers.nl/wp-content/uploads/2024/11/Martin-Kuijpers1-1536x1536.jpg 1536w, https://www.govers.nl/wp-content/uploads/2024/11/Martin-Kuijpers1.jpg 2048w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" />\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73c14aa elementor-widget elementor-widget-heading\" data-id=\"73c14aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Martin Kuijpers</h3>\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-752830e elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"752830e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:0031402504504\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone\" viewBox=\"0 0 512 512\" xmlns=\"http://www.w3.org/2000/svg\"><path d=\"M493.4 24.6l-104-24c-11.3-2.6-22.9 3.3-27.5 13.9l-48 112c-4.2 9.8-1.4 21.3 6.9 28l60.6 49.6c-36 76.7-98.9 140.5-177.2 177.2l-49.6-60.6c-6.8-8.3-18.2-11.1-28-6.9l-112 48C3.9 366.5-2 378.1.6 389.4l24 104C27.1 504.2 36.7 512 48 512c256.1 0 464-207.5 464-464 0-11.2-7.7-20.9-18.6-23.4z\"></path></svg>\t\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">(040) 2 504 504</span>\n\t\t\t\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t</li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:kuijpers@govers.nl\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http://www.w3.org/2000/svg\"><path d=\"M464 64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V112c0-26.51-21.49-48-48-48zm0 48v40.805c-22.422 18.259-58.168 46.651-134.587 106.49-16.841 13.247-50.201 45.072-73.413 44.701-23.208.375-56.579-31.459-73.413-44.701C106.18 199.465 70.425 171.067 48 152.805V112h416zM48 400V214.398c22.914 18.251 55.409 43.862 104.938 82.646 21.857 17.205 60.134 55.186 103.062 54.955 42.717.231 80.509-37.199 103.053-54.947 49.528-38.783 82.032-64.401 104.947-82.653V400H48z\"></path></svg>\t\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">kuijpers@govers.nl</span>\n\t\t\t\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t</li>\n\t\t\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-7a75204 e-flex e-con-boxed e-con e-parent\" data-id=\"7a75204\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-da08e1c e-con-full e-flex e-con e-child\" data-id=\"da08e1c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8292591 elementor-widget elementor-widget-button\" data-id=\"8292591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Nieuws</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c98437b elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"c98437b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Blijf op de hoogte</h2>\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-963f6ed elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-loop-carousel\" data-id=\"963f6ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:10163,&quot;slides_to_show&quot;:&quot;4&quot;,&quot;autoplay_speed&quot;:2000,&quot;speed&quot;:2000,&quot;_skin&quot;:&quot;post&quot;,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;.elementor-loop-container&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-carousel.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"swiper elementor-loop-container elementor-grid\" role=\"list\" dir=\"ltr\">\n\t\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-14324 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-14324 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2024/12/FCF_0306-bewerkt.jpg\");}</style><style id=\"loop-10163\">.elementor-10163 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data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/vida-e-facturatie-en-digitale-rapportage-ook-voor-binnenlandse-b2b-transacties/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https://www.govers.nl/wp-content/uploads/2024/12/FCF_0306-bewerkt-1024x640.jpg\" class=\"attachment-large size-large wp-image-8655\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2024/12/FCF_0306-bewerkt-1024x640.jpg 1024w, https://www.govers.nl/wp-content/uploads/2024/12/FCF_0306-bewerkt-300x188.jpg 300w, https://www.govers.nl/wp-content/uploads/2024/12/FCF_0306-bewerkt-768x480.jpg 768w, https://www.govers.nl/wp-content/uploads/2024/12/FCF_0306-bewerkt-1536x960.jpg 1536w, https://www.govers.nl/wp-content/uploads/2024/12/FCF_0306-bewerkt.jpg 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/vida-e-facturatie-en-digitale-rapportage-ook-voor-binnenlandse-b2b-transacties/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/nieuws/vida-e-facturatie-en-digitale-rapportage-ook-voor-binnenlandse-b2b-transacties/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>17 September 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tViDA: e-facturatie en digitale rapportage ook voor binnenlandse B2B-transacties\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/nieuws/vida-e-facturatie-en-digitale-rapportage-ook-voor-binnenlandse-b2b-transacties/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 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.elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/09/pexels-jan-van-der-wolf-11680885-19516616-scaled.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-14303 post-14303 post type-post status-publish format-standard has-post-thumbnail hentry category-btw category-nieuws category-prinsjesdag-2026 tag-maatregelen-btw-2026\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/overdrachtsbelasting-beleggingswoningen-en-tweede-woningen-krijgen-lager-tarief-en-nieuwe-vrijstelling-voor-woningcorporaties/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https://www.govers.nl/wp-content/uploads/2026/09/pexels-jan-van-der-wolf-11680885-19516616-1024x683.jpg\" class=\"attachment-large size-large wp-image-14305\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/09/pexels-jan-van-der-wolf-11680885-19516616-1024x683.jpg 1024w, https://www.govers.nl/wp-content/uploads/2026/09/pexels-jan-van-der-wolf-11680885-19516616-300x200.jpg 300w, https://www.govers.nl/wp-content/uploads/2026/09/pexels-jan-van-der-wolf-11680885-19516616-768x512.jpg 768w, https://www.govers.nl/wp-content/uploads/2026/09/pexels-jan-van-der-wolf-11680885-19516616-1536x1024.jpg 1536w, https://www.govers.nl/wp-content/uploads/2026/09/pexels-jan-van-der-wolf-11680885-19516616-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/overdrachtsbelasting-beleggingswoningen-en-tweede-woningen-krijgen-lager-tarief-en-nieuwe-vrijstelling-voor-woningcorporaties/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/nieuws/overdrachtsbelasting-beleggingswoningen-en-tweede-woningen-krijgen-lager-tarief-en-nieuwe-vrijstelling-voor-woningcorporaties/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>17 September 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tOverdrachtsbelasting: Beleggingswoningen en tweede woningen krijgen lager tarief en nieuwe vrijstelling voor woningcorporaties\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/nieuws/overdrachtsbelasting-beleggingswoningen-en-tweede-woningen-krijgen-lager-tarief-en-nieuwe-vrijstelling-voor-woningcorporaties/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-14296 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-14296 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/09/myriroet-balloon-4373684-scaled.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-14296 post-14296 post type-post status-publish format-standard has-post-thumbnail hentry category-btw category-nieuws category-prinsjesdag-2026 tag-maatregelen-btw-2026\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/btw-tarief-voor-sierteelt-en-ballonvaarten-naar-21-per-2028/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https://www.govers.nl/wp-content/uploads/2026/09/myriroet-balloon-4373684-1024x683.jpg\" class=\"attachment-large size-large wp-image-14298\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/09/myriroet-balloon-4373684-1024x683.jpg 1024w, https://www.govers.nl/wp-content/uploads/2026/09/myriroet-balloon-4373684-300x200.jpg 300w, https://www.govers.nl/wp-content/uploads/2026/09/myriroet-balloon-4373684-768x512.jpg 768w, https://www.govers.nl/wp-content/uploads/2026/09/myriroet-balloon-4373684-1536x1024.jpg 1536w, https://www.govers.nl/wp-content/uploads/2026/09/myriroet-balloon-4373684-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/btw-tarief-voor-sierteelt-en-ballonvaarten-naar-21-per-2028/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/nieuws/btw-tarief-voor-sierteelt-en-ballonvaarten-naar-21-per-2028/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>17 September 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tBtw-tarief voor sierteelt en ballonvaarten naar 21% per 2028\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/nieuws/btw-tarief-voor-sierteelt-en-ballonvaarten-naar-21-per-2028/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-14287 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-14287 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/09/pexels-mineiamartins-16765239.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-14287 post-14287 post type-post status-publish format-standard has-post-thumbnail hentry category-btw category-nieuws category-prinsjesdag-2026 tag-maatregelen-btw-2026\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/nieuwe-eu-douaneregels-afhandelingsvergoeding-bij-afstandsverkopen-op-komst/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https://www.govers.nl/wp-content/uploads/2026/09/pexels-mineiamartins-16765239-1024x683.jpg\" class=\"attachment-large size-large wp-image-14289\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/09/pexels-mineiamartins-16765239-1024x683.jpg 1024w, https://www.govers.nl/wp-content/uploads/2026/09/pexels-mineiamartins-16765239-300x200.jpg 300w, https://www.govers.nl/wp-content/uploads/2026/09/pexels-mineiamartins-16765239-768x512.jpg 768w, https://www.govers.nl/wp-content/uploads/2026/09/pexels-mineiamartins-16765239-1536x1024.jpg 1536w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/nieuwe-eu-douaneregels-afhandelingsvergoeding-bij-afstandsverkopen-op-komst/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/nieuws/nieuwe-eu-douaneregels-afhandelingsvergoeding-bij-afstandsverkopen-op-komst/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>17 September 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tNieuwe EU-douaneregels: afhandelingsvergoeding bij afstandsverkopen op komst.\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/nieuws/nieuwe-eu-douaneregels-afhandelingsvergoeding-bij-afstandsverkopen-op-komst/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-14148 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-14148 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/08/dusan_cvetanovic-european-union-6405066-1-scaled.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-14148 post-14148 post type-post status-publish format-standard has-post-thumbnail hentry category-algemeen category-bedrijf category-bedrijfsadvies category-belastingadvies category-btw category-fiscaal category-fiscale-beheersing category-internationaal category-nieuws\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/belastingadvies/deadline-eu-btw-teruggaaf-nadert-wees-op-tijd-met-uw-aanvraag-2/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https://www.govers.nl/wp-content/uploads/2026/08/dusan_cvetanovic-european-union-6405066-1-1024x683.jpg\" class=\"attachment-large size-large wp-image-14150\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/08/dusan_cvetanovic-european-union-6405066-1-1024x683.jpg 1024w, https://www.govers.nl/wp-content/uploads/2026/08/dusan_cvetanovic-european-union-6405066-1-300x200.jpg 300w, https://www.govers.nl/wp-content/uploads/2026/08/dusan_cvetanovic-european-union-6405066-1-768x512.jpg 768w, https://www.govers.nl/wp-content/uploads/2026/08/dusan_cvetanovic-european-union-6405066-1-1536x1024.jpg 1536w, https://www.govers.nl/wp-content/uploads/2026/08/dusan_cvetanovic-european-union-6405066-1-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/belastingadvies/deadline-eu-btw-teruggaaf-nadert-wees-op-tijd-met-uw-aanvraag-2/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/belastingadvies/deadline-eu-btw-teruggaaf-nadert-wees-op-tijd-met-uw-aanvraag-2/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>24 August 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDeadline EU-btw-teruggaaf nadert: wees op tijd met uw aanvraag!\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/belastingadvies/deadline-eu-btw-teruggaaf-nadert-wees-op-tijd-met-uw-aanvraag-2/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-14137 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-14137 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/08/pexels-andersen-ev-1587213396-27355838-scaled.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-14137 post-14137 post type-post status-publish format-standard has-post-thumbnail hentry category-algemeen category-bedrijf category-belastingadvies category-btw category-fiscaal category-nieuws category-non-profit\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/belastingadvies/vergoeding-ere-certificaten-bij-thuisladen-elektrische-auto-van-de-zaak-onbelast/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"683\" height=\"1024\" src=\"https://www.govers.nl/wp-content/uploads/2026/08/pexels-andersen-ev-1587213396-27355838-683x1024.jpg\" class=\"attachment-large size-large wp-image-14138\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/08/pexels-andersen-ev-1587213396-27355838-683x1024.jpg 683w, https://www.govers.nl/wp-content/uploads/2026/08/pexels-andersen-ev-1587213396-27355838-200x300.jpg 200w, https://www.govers.nl/wp-content/uploads/2026/08/pexels-andersen-ev-1587213396-27355838-768x1152.jpg 768w, https://www.govers.nl/wp-content/uploads/2026/08/pexels-andersen-ev-1587213396-27355838-1024x1536.jpg 1024w, https://www.govers.nl/wp-content/uploads/2026/08/pexels-andersen-ev-1587213396-27355838-1365x2048.jpg 1365w, https://www.govers.nl/wp-content/uploads/2026/08/pexels-andersen-ev-1587213396-27355838-scaled.jpg 1707w\" sizes=\"auto, (max-width: 683px) 100vw, 683px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/belastingadvies/vergoeding-ere-certificaten-bij-thuisladen-elektrische-auto-van-de-zaak-onbelast/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/belastingadvies/vergoeding-ere-certificaten-bij-thuisladen-elektrische-auto-van-de-zaak-onbelast/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>6 August 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tVergoeding ERE-certificaten bij thuisladen elektrische auto van de zaak onbelast\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/belastingadvies/vergoeding-ere-certificaten-bij-thuisladen-elektrische-auto-van-de-zaak-onbelast/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-14125 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-14125 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/07/pexels-markus-winkler-1430818-4144768-scaled.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-14125 post-14125 post type-post status-publish format-standard has-post-thumbnail hentry category-algemeen category-bedrijf category-belastingadvies category-btw category-fiscaal category-nieuws category-non-profit\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/belastingadvies/btw-vrijstellingen-en-fiscale-eenheid-btw-toetsing-per-entiteit-vereist/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https://www.govers.nl/wp-content/uploads/2026/07/pexels-markus-winkler-1430818-4144768-1024x683.jpg\" class=\"attachment-large size-large wp-image-14127\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/07/pexels-markus-winkler-1430818-4144768-1024x683.jpg 1024w, https://www.govers.nl/wp-content/uploads/2026/07/pexels-markus-winkler-1430818-4144768-300x200.jpg 300w, https://www.govers.nl/wp-content/uploads/2026/07/pexels-markus-winkler-1430818-4144768-768x512.jpg 768w, https://www.govers.nl/wp-content/uploads/2026/07/pexels-markus-winkler-1430818-4144768-1536x1024.jpg 1536w, https://www.govers.nl/wp-content/uploads/2026/07/pexels-markus-winkler-1430818-4144768-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/belastingadvies/btw-vrijstellingen-en-fiscale-eenheid-btw-toetsing-per-entiteit-vereist/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/belastingadvies/btw-vrijstellingen-en-fiscale-eenheid-btw-toetsing-per-entiteit-vereist/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>13 July 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tBtw-vrijstellingen en fiscale eenheid btw: toetsing per entiteit vereist\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/belastingadvies/btw-vrijstellingen-en-fiscale-eenheid-btw-toetsing-per-entiteit-vereist/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-13681 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-13681 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/04/pexels-n-voitkevich-6863186-scaled.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-13681 post-13681 post type-post status-publish format-standard has-post-thumbnail hentry category-btw category-nieuws\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/de-richtlijn-btw-in-het-digitale-tijdperk-enkele-btw-registratie/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https://www.govers.nl/wp-content/uploads/2026/04/pexels-n-voitkevich-6863186-1024x683.jpg\" class=\"attachment-large size-large wp-image-13683\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/04/pexels-n-voitkevich-6863186-1024x683.jpg 1024w, https://www.govers.nl/wp-content/uploads/2026/04/pexels-n-voitkevich-6863186-300x200.jpg 300w, https://www.govers.nl/wp-content/uploads/2026/04/pexels-n-voitkevich-6863186-768x512.jpg 768w, https://www.govers.nl/wp-content/uploads/2026/04/pexels-n-voitkevich-6863186-1536x1024.jpg 1536w, https://www.govers.nl/wp-content/uploads/2026/04/pexels-n-voitkevich-6863186-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/de-richtlijn-btw-in-het-digitale-tijdperk-enkele-btw-registratie/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/nieuws/de-richtlijn-btw-in-het-digitale-tijdperk-enkele-btw-registratie/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>28 April 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDe Richtlijn btw in het digitale tijdperk – enkele btw-registratie\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/nieuws/de-richtlijn-btw-in-het-digitale-tijdperk-enkele-btw-registratie/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-13493 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-13493 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/04/pexels-ron-lach-9518028-scaled.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-13493 post-13493 post type-post status-publish format-standard has-post-thumbnail hentry category-aanpassing category-accountancy category-algemeen category-audit category-bedrijf category-bedrijfsadvies category-belastingadvies category-bouw-en-vastgoed category-btw category-controle category-edp-audit-data-analyse category-familiebedrijf category-fiscaal category-fiscale-beheersing category-internationaal category-jaarrekening category-loonbelasting category-maakindustrie-en-high-tech category-non-profit category-start-and-scale-up category-subsidieadvies\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/pseudo-eindheffing-2027-tijd-om-te-schakelen/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"683\" height=\"1024\" src=\"https://www.govers.nl/wp-content/uploads/2026/04/pexels-ron-lach-9518028-683x1024.jpg\" class=\"attachment-large size-large wp-image-13495\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/04/pexels-ron-lach-9518028-683x1024.jpg 683w, https://www.govers.nl/wp-content/uploads/2026/04/pexels-ron-lach-9518028-200x300.jpg 200w, https://www.govers.nl/wp-content/uploads/2026/04/pexels-ron-lach-9518028-768x1152.jpg 768w, https://www.govers.nl/wp-content/uploads/2026/04/pexels-ron-lach-9518028-1024x1536.jpg 1024w, https://www.govers.nl/wp-content/uploads/2026/04/pexels-ron-lach-9518028-1365x2048.jpg 1365w, https://www.govers.nl/wp-content/uploads/2026/04/pexels-ron-lach-9518028-scaled.jpg 1707w\" sizes=\"auto, (max-width: 683px) 100vw, 683px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/pseudo-eindheffing-2027-tijd-om-te-schakelen/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/fiscaal/pseudo-eindheffing-2027-tijd-om-te-schakelen/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>7 April 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPseudo-eindheffing 2027 | Tijd om te schakelen\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/fiscaal/pseudo-eindheffing-2027-tijd-om-te-schakelen/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-13461 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-13461 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/03/u_9f4eb2vqjx-account-9913944-scaled.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-13461 post-13461 post type-post status-publish format-standard has-post-thumbnail hentry category-bedrijf category-belastingadvies category-bouw-en-vastgoed category-btw category-dga-vermogende-particulier category-familiebedrijf category-fiscaal category-fiscale-beheersing category-loonbelasting category-zakelijke-dienstverlening\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/belastingdienst-kijkt-vanaf-2025-extra-kritisch-naar-zakelijke-kosten/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https://www.govers.nl/wp-content/uploads/2026/03/u_9f4eb2vqjx-account-9913944-1024x683.jpg\" class=\"attachment-large size-large wp-image-13463\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/03/u_9f4eb2vqjx-account-9913944-1024x683.jpg 1024w, https://www.govers.nl/wp-content/uploads/2026/03/u_9f4eb2vqjx-account-9913944-300x200.jpg 300w, https://www.govers.nl/wp-content/uploads/2026/03/u_9f4eb2vqjx-account-9913944-768x512.jpg 768w, https://www.govers.nl/wp-content/uploads/2026/03/u_9f4eb2vqjx-account-9913944-1536x1024.jpg 1536w, https://www.govers.nl/wp-content/uploads/2026/03/u_9f4eb2vqjx-account-9913944-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/belastingdienst-kijkt-vanaf-2025-extra-kritisch-naar-zakelijke-kosten/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/fiscaal/belastingdienst-kijkt-vanaf-2025-extra-kritisch-naar-zakelijke-kosten/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>31 March 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tBelastingdienst kijkt vanaf 2025 extra kritisch naar zakelijke kosten\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/fiscaal/belastingdienst-kijkt-vanaf-2025-extra-kritisch-naar-zakelijke-kosten/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-13450 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-13450 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7964468-scaled.jpeg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-13450 post-13450 post type-post status-publish format-standard has-post-thumbnail hentry category-algemeen category-belastingadvies category-btw category-fiscaal category-non-profit\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/samenwerken-in-het-onderwijs-met-oog-voor-de-btw/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7964468-1024x683.jpeg\" class=\"attachment-large size-large wp-image-13452\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7964468-1024x683.jpeg 1024w, https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7964468-300x200.jpeg 300w, https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7964468-768x512.jpeg 768w, https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7964468-1536x1024.jpeg 1536w, https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7964468-2048x1365.jpeg 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/samenwerken-in-het-onderwijs-met-oog-voor-de-btw/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/fiscaal/samenwerken-in-het-onderwijs-met-oog-voor-de-btw/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>26 March 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tSamenwerken in het onderwijs met oog voor de btw\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/fiscaal/samenwerken-in-het-onderwijs-met-oog-voor-de-btw/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-13441 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-13441 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7991158-scaled.jpeg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-13441 post-13441 post type-post status-publish format-standard has-post-thumbnail hentry category-btw category-fiscaal category-nieuws category-non-profit\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/toch-geen-verlaagd-btw-tarief-op-alcoholische-pauzedrankjes/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7991158-1024x683.jpeg\" class=\"attachment-large size-large wp-image-13402\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7991158-1024x683.jpeg 1024w, https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7991158-300x200.jpeg 300w, https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7991158-768x512.jpeg 768w, https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7991158-1536x1024.jpeg 1536w, https://www.govers.nl/wp-content/uploads/2026/03/pexels-photo-7991158-2048x1365.jpeg 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/toch-geen-verlaagd-btw-tarief-op-alcoholische-pauzedrankjes/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/fiscaal/toch-geen-verlaagd-btw-tarief-op-alcoholische-pauzedrankjes/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>19 March 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tToch geen verlaagd btw-tarief op alcoholische pauzedrankjes\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/fiscaal/toch-geen-verlaagd-btw-tarief-op-alcoholische-pauzedrankjes/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-13383 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-13383 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/03/shutterbug75-accountant-1238598_1280.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-13383 post-13383 post type-post status-publish format-standard has-post-thumbnail hentry category-algemeen category-bedrijf category-belastingadvies category-btw category-fiscaal category-internationaal category-loonbelasting category-nieuws\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/verkorting-looptijd-30-regeling-niet-onrechtmatig/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https://www.govers.nl/wp-content/uploads/2026/03/shutterbug75-accountant-1238598_1280-1024x682.jpg\" class=\"attachment-large size-large wp-image-13385\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/03/shutterbug75-accountant-1238598_1280-1024x682.jpg 1024w, https://www.govers.nl/wp-content/uploads/2026/03/shutterbug75-accountant-1238598_1280-300x200.jpg 300w, https://www.govers.nl/wp-content/uploads/2026/03/shutterbug75-accountant-1238598_1280-768x512.jpg 768w, https://www.govers.nl/wp-content/uploads/2026/03/shutterbug75-accountant-1238598_1280.jpg 1280w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/verkorting-looptijd-30-regeling-niet-onrechtmatig/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/nieuws/verkorting-looptijd-30-regeling-niet-onrechtmatig/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>12 March 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tVerkorting looptijd 30%-regeling niet onrechtmatig\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/nieuws/verkorting-looptijd-30-regeling-niet-onrechtmatig/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-13363 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-13363 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/01/coins-948603_1280.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-13363 post-13363 post type-post status-publish format-standard has-post-thumbnail hentry category-algemeen category-bedrijf category-belastingadvies category-btw category-fiscaal category-nieuws\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/update-massaal-bezwaar-belastingrente/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https://www.govers.nl/wp-content/uploads/2026/01/coins-948603_1280-1024x682.jpg\" class=\"attachment-large size-large wp-image-12964\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/01/coins-948603_1280-1024x682.jpg 1024w, https://www.govers.nl/wp-content/uploads/2026/01/coins-948603_1280-300x200.jpg 300w, https://www.govers.nl/wp-content/uploads/2026/01/coins-948603_1280-768x512.jpg 768w, https://www.govers.nl/wp-content/uploads/2026/01/coins-948603_1280.jpg 1280w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/update-massaal-bezwaar-belastingrente/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/nieuws/update-massaal-bezwaar-belastingrente/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>5 March 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tUpdate: massaal bezwaar belastingrente\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/nieuws/update-massaal-bezwaar-belastingrente/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-13234 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-13234 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/02/pexels-siljeao-264851155-35541612-scaled.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-13234 post-13234 post type-post status-publish format-standard has-post-thumbnail hentry category-algemeen category-bedrijf category-belastingadvies category-btw category-fiscaal category-internationaal\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/algemeen/vaste-douanerechten-voor-kleine-pakketten-vanaf-1-juli-2026/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"642\" src=\"https://www.govers.nl/wp-content/uploads/2026/02/pexels-siljeao-264851155-35541612-1024x822.jpg\" class=\"attachment-large size-large wp-image-13236\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/02/pexels-siljeao-264851155-35541612-1024x822.jpg 1024w, https://www.govers.nl/wp-content/uploads/2026/02/pexels-siljeao-264851155-35541612-300x241.jpg 300w, https://www.govers.nl/wp-content/uploads/2026/02/pexels-siljeao-264851155-35541612-768x616.jpg 768w, https://www.govers.nl/wp-content/uploads/2026/02/pexels-siljeao-264851155-35541612-1536x1233.jpg 1536w, https://www.govers.nl/wp-content/uploads/2026/02/pexels-siljeao-264851155-35541612-2048x1643.jpg 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/algemeen/vaste-douanerechten-voor-kleine-pakketten-vanaf-1-juli-2026/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/algemeen/vaste-douanerechten-voor-kleine-pakketten-vanaf-1-juli-2026/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>23 February 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tVaste douanerechten voor kleine pakketten vanaf 1 juli 2026\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/algemeen/vaste-douanerechten-voor-kleine-pakketten-vanaf-1-juli-2026/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-12895 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-12895 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/01/sylvester-6897648_1280.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-12895 post-12895 post type-post status-publish format-standard has-post-thumbnail hentry category-bedrijf category-belastingadvies category-btw category-fiscaal category-nieuws\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/een-goed-begin-is-het-halve-werk/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"563\" src=\"https://www.govers.nl/wp-content/uploads/2026/01/sylvester-6897648_1280-1024x721.jpg\" class=\"attachment-large size-large wp-image-12897\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/01/sylvester-6897648_1280-1024x721.jpg 1024w, https://www.govers.nl/wp-content/uploads/2026/01/sylvester-6897648_1280-300x211.jpg 300w, https://www.govers.nl/wp-content/uploads/2026/01/sylvester-6897648_1280-768x541.jpg 768w, https://www.govers.nl/wp-content/uploads/2026/01/sylvester-6897648_1280.jpg 1280w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/een-goed-begin-is-het-halve-werk/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/fiscaal/een-goed-begin-is-het-halve-werk/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>12 January 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tEen goed begin is het halve werk\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/fiscaal/een-goed-begin-is-het-halve-werk/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-12878 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-12878 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2026/01/Afbeelding1.png\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-12878 post-12878 post type-post status-publish format-standard has-post-thumbnail hentry category-bedrijf category-belastingadvies category-bouw-en-vastgoed category-btw category-fiscaal category-fiscale-beheersing category-nieuws\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/aandachtspunten-laatste-btw-aangifte-2025/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"329\" src=\"https://www.govers.nl/wp-content/uploads/2026/01/Afbeelding1.png\" class=\"attachment-large size-large wp-image-12881\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2026/01/Afbeelding1.png 500w, https://www.govers.nl/wp-content/uploads/2026/01/Afbeelding1-300x197.png 300w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/aandachtspunten-laatste-btw-aangifte-2025/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/fiscaal/aandachtspunten-laatste-btw-aangifte-2025/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>8 January 2026</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tAandachtspunten laatste btw-aangifte 2025\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/fiscaal/aandachtspunten-laatste-btw-aangifte-2025/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-12748 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-12748 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2025/12/pexels-n-voitkevich-6863183-scaled.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-12748 post-12748 post type-post status-publish format-standard has-post-thumbnail hentry category-algemeen category-belastingadvies category-btw category-fiscaal category-non-profit\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/subsidies-en-btw-een-casuistische-beoordeling/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https://www.govers.nl/wp-content/uploads/2025/12/pexels-n-voitkevich-6863183-1024x683.jpg\" class=\"attachment-large size-large wp-image-12750\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2025/12/pexels-n-voitkevich-6863183-1024x683.jpg 1024w, https://www.govers.nl/wp-content/uploads/2025/12/pexels-n-voitkevich-6863183-300x200.jpg 300w, https://www.govers.nl/wp-content/uploads/2025/12/pexels-n-voitkevich-6863183-768x512.jpg 768w, https://www.govers.nl/wp-content/uploads/2025/12/pexels-n-voitkevich-6863183-1536x1024.jpg 1536w, https://www.govers.nl/wp-content/uploads/2025/12/pexels-n-voitkevich-6863183-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/fiscaal/subsidies-en-btw-een-casuistische-beoordeling/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/fiscaal/subsidies-en-btw-een-casuistische-beoordeling/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>15 December 2025</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tSubsidies en btw: een casuïstische beoordeling\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/fiscaal/subsidies-en-btw-een-casuistische-beoordeling/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-12732 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-12732 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2025/12/pexels-technobulka-2908984-scaled.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-12732 post-12732 post type-post status-publish format-standard has-post-thumbnail hentry category-algemeen category-belastingadvies category-btw category-fiscaal category-nieuws category-non-profit\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/bibliotheken-btw-in-beeld-bij-gratis-abonnementen/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https://www.govers.nl/wp-content/uploads/2025/12/pexels-technobulka-2908984-1024x683.jpg\" class=\"attachment-large size-large wp-image-12735\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2025/12/pexels-technobulka-2908984-1024x683.jpg 1024w, https://www.govers.nl/wp-content/uploads/2025/12/pexels-technobulka-2908984-300x200.jpg 300w, https://www.govers.nl/wp-content/uploads/2025/12/pexels-technobulka-2908984-768x512.jpg 768w, https://www.govers.nl/wp-content/uploads/2025/12/pexels-technobulka-2908984-1536x1024.jpg 1536w, https://www.govers.nl/wp-content/uploads/2025/12/pexels-technobulka-2908984-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/bibliotheken-btw-in-beeld-bij-gratis-abonnementen/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/nieuws/bibliotheken-btw-in-beeld-bij-gratis-abonnementen/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>11 December 2025</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tBibliotheken: btw in beeld bij gratis abonnementen\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/nieuws/bibliotheken-btw-in-beeld-bij-gratis-abonnementen/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<style id=\"loop-dynamic-10163\">.e-loop-item-12606 .elementor-element.elementor-element-0abf267:not(.elementor-motion-effects-element-type-background), .e-loop-item-12606 .elementor-element.elementor-element-0abf267 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https://www.govers.nl/wp-content/uploads/2025/10/job-5382501_12801.jpg\");}</style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"10163\" class=\"elementor elementor-10163 swiper-slide e-loop-item e-loop-item-12606 post-12606 post type-post status-publish format-standard has-post-thumbnail hentry category-bouw-en-vastgoed category-btw category-familiebedrijf category-internationaal category-maakindustrie-en-high-tech category-nieuws category-non-profit category-start-and-scale-up category-vermogende-particulier category-zakelijke-dienstverlening\" data-elementor-post-type=\"elementor_library\" role=\"group\" aria-roledescription=\"slide\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-573a6fb e-con-full e-flex e-con e-parent\" data-id=\"573a6fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-0abf267 e-con-full e-flex e-con e-child\" data-id=\"0abf267\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43b9d68 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"43b9d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/nieuw-besluit-verduidelijkt-btw-vrijstelling-bij-bemiddeling-in-aandelentransacties/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"482\" src=\"https://www.govers.nl/wp-content/uploads/2025/10/job-5382501_12801-1024x617.jpg\" class=\"attachment-large size-large wp-image-12608\" alt=\"\" srcset=\"https://www.govers.nl/wp-content/uploads/2025/10/job-5382501_12801-1024x617.jpg 1024w, https://www.govers.nl/wp-content/uploads/2025/10/job-5382501_12801-300x181.jpg 300w, https://www.govers.nl/wp-content/uploads/2025/10/job-5382501_12801-768x463.jpg 768w, https://www.govers.nl/wp-content/uploads/2025/10/job-5382501_12801.jpg 1280w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-196ab25 e-con-full e-flex e-con e-child\" data-id=\"196ab25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d533c79 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"d533c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https://www.govers.nl/en/nieuws/nieuw-besluit-verduidelijkt-btw-vrijstelling-bij-bemiddeling-in-aandelentransacties/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"86\" height=\"88\" src=\"https://www.govers.nl/wp-content/uploads/2024/09/pijl.png\" class=\"attachment-large size-large wp-image-271\" alt=\"\" />\t\t\t\t\t\t\t\t</a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<a class=\"elementor-element elementor-element-e8b0066 e-con-full e-flex e-con e-child\" data-id=\"e8b0066\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https://www.govers.nl/en/nieuws/nieuw-besluit-verduidelijkt-btw-vrijstelling-bij-bemiddeling-in-aandelentransacties/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3d23c elementor-widget elementor-widget-post-info\" data-id=\"7c3d23c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5361cc3 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>27 October 2025</time>\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t</li>\n\t\t\t\t</ul>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-646b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"646b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tNieuw besluit verduidelijkt btw-vrijstelling bij bemiddeling in aandelentransacties\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</a>\n\t\t<div class=\"elementor-element elementor-element-c540eb0 e-flex e-con-boxed e-con e-child\" data-id=\"c540eb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd71be9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"cd71be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/nieuws/nieuw-besluit-verduidelijkt-btw-vrijstelling-bij-bemiddeling-in-aandelentransacties/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Lees verder</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-956dca3 e-con-full e-flex e-con e-child\" data-id=\"956dca3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t</div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http://www.w3.org/2000/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"></path></svg>\t\t\t</div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http://www.w3.org/2000/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"></path></svg>\t\t\t</div>\n\t\t\t\t\t<div class=\"swiper-pagination\"></div>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-190ea1f nieuwsbrief elementor-widget elementor-widget-button\" data-id=\"190ea1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https://www.govers.nl/en/nieuws/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http://www.w3.org/2000/svg\" id=\"uuid-9b811d17-4d06-4897-9847-eb4b4db47aca\" width=\"10.4mm\" height=\"5.8mm\" viewBox=\"0 0 29.6 16.5\"><defs><style>.uuid-3279e58c-dfed-49e5-8128-ef50b2af4815{stroke-width:0px;}</style></defs><g id=\"uuid-ca696ca7-53ae-4201-8569-4fc7da7ab525\"><rect class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" y=\"7.5\" width=\"29\" height=\"1\"></rect><g id=\"uuid-92082db8-97ed-4069-87d1-6fa1f84720ae\"><polygon class=\"uuid-3279e58c-dfed-49e5-8128-ef50b2af4815\" points=\"21.4 16.5 20.6 15.8 28.2 8.3 20.6 .7 21.4 0 29.6 8.3 21.4 16.5\"></polygon></g></g></svg>\t\t\t</span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Naar al ons nieuws</span>\n\t\t\t\t\t</span>\n\t\t\t\t\t</a>\n\t\t\t\t</div>\n\t\t\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t<div class=\"elementor-element elementor-element-7b5af8e e-con-full e-flex e-con e-parent\" data-id=\"7b5af8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f0dd9c7 elementor-widget elementor-widget-template\" data-id=\"6f0dd9c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"page\" data-elementor-id=\"1397\" class=\"elementor elementor-1397\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd2c149 e-flex e-con-boxed e-con e-parent\" data-id=\"dd2c149\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17f39cd elementor-widget elementor-widget-heading\" data-id=\"17f39cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vrijblijvend advies</h2>\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92f1cee elementor-button-align-center elementor-widget__width-initial animated-slow elementor-invisible elementor-widget elementor-widget-global elementor-global-13529 elementor-widget-form\" data-id=\"92f1cee\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;_animation&quot;:&quot;fadeInDown&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" id=\"contact_vrijblijvend_advies\" name=\"Vrijblijvend advies\" aria-label=\"Vrijblijvend advies\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"1397\"/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"92f1cee\"/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Govers Accountants / Adviseurs\" />\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_a53226a elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_a53226a\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tBedrijf\t\t\t\t\t\t\t</label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_a53226a]\" id=\"form-field-field_a53226a\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Bedrijfsnaam\">\n\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tNaam\t\t\t\t\t\t\t</label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Voor- en achternaam\">\n\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t</label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mailadres*\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_1d0b4bc elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_1d0b4bc\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTel\t\t\t\t\t\t\t</label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_1d0b4bc]\" id=\"form-field-field_1d0b4bc\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Telefoonnummer\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t</div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_493db5d elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_493db5d\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tOnderwerp\t\t\t\t\t\t\t</label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_493db5d]\" id=\"form-field-field_493db5d\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Onderwerp\">\n\t\t\t\t\t\t\t\t\t\t\t</div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_f2e1eaa elementor-col-100 recaptcha_v3-bottomright\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_f2e1eaa\"><div class=\"elementor-g-recaptcha\" data-sitekey=\"6Le1Ym8qAAAAAA62T-8l93229ItLK0pmIM_wMGsB\" data-type=\"v3\" data-action=\"Form\" data-badge=\"bottomright\" data-size=\"invisible\"></div></div>\t\t\t\t</div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_a160d9b elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_a160d9b]\" id=\"form-field-field_a160d9b\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-field_a160d9b\">Ik ga akkoord met de \n<a target=\"_blank\" href=\"https://www.govers.nl/en/algemene-voorwaarden/\">algemene voorwaarden</a>\n</label>\t\t\t</span>\n\t\t</div>\n\t\t\t\t\t\t</div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-paper-plane\" viewBox=\"0 0 512 512\" xmlns=\"http://www.w3.org/2000/svg\"><path d=\"M476 3.2L12.5 270.6c-18.1 10.4-15.8 35.6 2.2 43.2L121 358.4l287.3-253.2c5.5-4.9 13.3 2.6 8.6 8.3L176 407v80.5c0 23.6 28.5 32.9 42.5 15.8L282 426l124.6 52.2c14.2 6 30.4-2.9 33-18.2l72-432C515 7.8 493.3-6.8 476 3.2z\"></path></svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t</span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Verzenden</span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t</span>\n\t\t\t\t\t</button>\n\t\t\t\t</div>\n\t\t\t</div>\n\t\t</form>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t\t\t</div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>btw De btw is een complex onderdeel van de bedrijfsadministratie. Dit maakt het als ondernemer lastig om ‘in control’ te blijven. De wetgeving kent veel regels en minstens zo veel uitzonderingen. En niet voldoen aan de btw-verplichtingen leidt al snel tot naheffingen en boetes. Tegelijkertijd biedt de btw u ook mooie besparingskansen. Grip op uw [&hellip;]</p>\n","protected":false},"author":2,"featured_media":0,"parent":2277,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-2221","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https://yoast.com/product/yoast-seo-wordpress/ -->\n<title>BTW - Govers Accountants / Adviseurs</title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" />\n<link rel=\"canonical\" href=\"https://www.govers.nl/en/onze-diensten/fiscaal-advies-en-belastingaangifte/btw/\" />\n<meta property=\"og:locale\" content=\"en_GB\" />\n<meta property=\"og:type\" content=\"article\" />\n<meta property=\"og:title\" content=\"BTW - Govers Accountants / Adviseurs\" />\n<meta property=\"og:description\" content=\"btw De btw is een complex onderdeel van de bedrijfsadministratie. 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