Algemene Administratie van de Fiscaliteit. - Bericht aan de personen en instanties die instaan voor kinderoppas., de 19 juillet 2021
Artikel M.
Algemene Administratie van de Fiscaliteit. - Bericht aan de personen en instanties die instaan voor kinderoppas (1) over het verplichte modelattest met het oog op de toekenning van de belastingvermindering voor kinderoppas en de elektronische verzending aan de administratie
Vanaf 1 januari 2021 moeten voor de uitgaven die worden gedaan in het kader van kinderoppas, attesten worden uitgereikt volgens een model dat wordt vastgelegd door de Koning (2).
Die attesten moeten vervolgens in februari 2022 op elektronische wijze aan de administratie worden bezorgd. De opvanginstanties zijn evenwel vrijgesteld van deze jaarlijkse verplichting zolang zij niet beschikken over de nodige geïnformatiseerde middelen om aan deze verplichting te voldoen (3).
Op heden is dat model van attest nog niet beschikbaar.
Dat zal vermoedelijk pas in de loop van september 2021 het geval zijn.
Dit bericht strekt ertoe de opvanginstanties te informeren over wat zij intussen kunnen doen.
Voor de opvangactiviteiten die worden georganiseerd vóór de publicatie van het nieuwe modelattest zal worden aanvaard dat het gebruikelijke attest (eigen model of het oude, niet verplichte attest) verder wordt gebruikt. Voor deze activiteiten geldt er nog geen verplichting om de gegevens op elektronische wijze aan de administratie te bezorgen.
Voor de opvangactiviteiten die worden georganiseerd vanaf de publicatie van het nieuwe model, moet dat nieuwe model worden gebruikt. Voor deze activiteiten geldt de verplichting om de gegevens op elektronische wijze aan de administratie te bezorgen, behoudens vrijstelling, wel.
Voor opvangactiviteiten die plaatsvinden vóór de publicatie van het nieuwe model is het evenwel niet nodig om onmiddellijk een attest...
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