Wettelijke handelsrente berekenen

Formulas:

• h_ax = if(vervaldatum > 0, floor(vervaldatum), 0)
  
• h_ayr = floor(h_ax / 10000)
  
• h_amr = floor(h_ax / 100) - 100 * h_ayr
  
• h_adr = h_ax - 100 * floor(h_ax / 100)
  
• h_aok = if(h_ayr >= 2000 && h_ayr <= 2100 && h_amr >= 1 && h_amr <= 12 && h_adr >= 1 && h_adr <= 31, 1, 0)
  
• h_ay = if(h_aok == 1, h_ayr, 2025)
  
• h_am = if(h_aok == 1, h_amr, 3)
  
• h_ad = if(h_aok == 1, h_adr, 15)
  
• h_bx = if(einddatum > 0, floor(einddatum), 0)
  
• h_byr = floor(h_bx / 10000)
  
• h_bmr = floor(h_bx / 100) - 100 * h_byr
  
• h_bdr = h_bx - 100 * floor(h_bx / 100)
  
• h_bok = if(h_byr >= 2000 && h_byr <= 2100 && h_bmr >= 1 && h_bmr <= 12 && h_bdr >= 1 && h_bdr <= 31, 1, 0)
  
• h_by = if(h_bok == 1, h_byr, 2026)
  
• h_bm = if(h_bok == 1, h_bmr, 10)
  
• h_bd = if(h_bok == 1, h_bdr, 31)
  
• h_s = 365 * (h_ay - 2025) + floor((h_ay - 1) / 4) - 506 - floor((h_ay - 1) / 100) + 20 + floor((h_ay - 1) / 400) - 5 + if(h_am == 1, 0, if(h_am == 2, 31, if(h_am == 3, 59, if(h_am == 4, 90, if(h_am == 5, 120, if(h_am == 6, 151, if(h_am == 7, 181, if(h_am == 8, 212, if(h_am == 9, 243, if(h_am == 10, 273, if(h_am == 11, 304, 334))))))))))) + if(h_am > 2, if(h_ay - 4 * floor(h_ay / 4) == 0 && (h_ay - 100 * floor(h_ay / 100) != 0 || h_ay - 400 * floor(h_ay / 400) == 0), 1, 0), 0) + h_ad
  
• h_e = 365 * (h_by - 2025) + floor((h_by - 1) / 4) - 506 - floor((h_by - 1) / 100) + 20 + floor((h_by - 1) / 400) - 5 + if(h_bm == 1, 0, if(h_bm == 2, 31, if(h_bm == 3, 59, if(h_bm == 4, 90, if(h_bm == 5, 120, if(h_bm == 6, 151, if(h_bm == 7, 181, if(h_bm == 8, 212, if(h_bm == 9, 243, if(h_bm == 10, 273, if(h_bm == 11, 304, 334))))))))))) + if(h_bm > 2, if(h_by - 4 * floor(h_by / 4) == 0 && (h_by - 100 * floor(h_by / 100) != 0 || h_by - 400 * floor(h_by / 400) == 0), 1, 0), 0) + h_bd
  
• h_j1 = 365 * ((h_ay + 1) - 2025) + floor(((h_ay + 1) - 1) / 4) - 506 - floor(((h_ay + 1) - 1) / 100) + 20 + floor(((h_ay + 1) - 1) / 400) - 5 + if(h_am == 1, 0, if(h_am == 2, 31, if(h_am == 3, 59, if(h_am == 4, 90, if(h_am == 5, 120, if(h_am == 6, 151, if(h_am == 7, 181, if(h_am == 8, 212, if(h_am == 9, 243, if(h_am == 10, 273, if(h_am == 11, 304, 334))))))))))) + if(h_am > 2, if((h_ay + 1) - 4 * floor((h_ay + 1) / 4) == 0 && ((h_ay + 1) - 100 * floor((h_ay + 1) / 100) != 0 || (h_ay + 1) - 400 * floor((h_ay + 1) / 400) == 0), 1, 0), 0) + h_ad
  
• h_j2 = 365 * ((h_ay + 2) - 2025) + floor(((h_ay + 2) - 1) / 4) - 506 - floor(((h_ay + 2) - 1) / 100) + 20 + floor(((h_ay + 2) - 1) / 400) - 5 + if(h_am == 1, 0, if(h_am == 2, 31, if(h_am == 3, 59, if(h_am == 4, 90, if(h_am == 5, 120, if(h_am == 6, 151, if(h_am == 7, 181, if(h_am == 8, 212, if(h_am == 9, 243, if(h_am == 10, 273, if(h_am == 11, 304, 334))))))))))) + if(h_am > 2, if((h_ay + 2) - 4 * floor((h_ay + 2) / 4) == 0 && ((h_ay + 2) - 100 * floor((h_ay + 2) / 100) != 0 || (h_ay + 2) - 400 * floor((h_ay + 2) / 400) == 0), 1, 0), 0) + h_ad
  
• h_j3 = 365 * ((h_ay + 3) - 2025) + floor(((h_ay + 3) - 1) / 4) - 506 - floor(((h_ay + 3) - 1) / 100) + 20 + floor(((h_ay + 3) - 1) / 400) - 5 + if(h_am == 1, 0, if(h_am == 2, 31, if(h_am == 3, 59, if(h_am == 4, 90, if(h_am == 5, 120, if(h_am == 6, 151, if(h_am == 7, 181, if(h_am == 8, 212, if(h_am == 9, 243, if(h_am == 10, 273, if(h_am == 11, 304, 334))))))))))) + if(h_am > 2, if((h_ay + 3) - 4 * floor((h_ay + 3) / 4) == 0 && ((h_ay + 3) - 100 * floor((h_ay + 3) / 100) != 0 || (h_ay + 3) - 400 * floor((h_ay + 3) / 400) == 0), 1, 0), 0) + h_ad
  
• h_j4 = 365 * ((h_ay + 4) - 2025) + floor(((h_ay + 4) - 1) / 4) - 506 - floor(((h_ay + 4) - 1) / 100) + 20 + floor(((h_ay + 4) - 1) / 400) - 5 + if(h_am == 1, 0, if(h_am == 2, 31, if(h_am == 3, 59, if(h_am == 4, 90, if(h_am == 5, 120, if(h_am == 6, 151, if(h_am == 7, 181, if(h_am == 8, 212, if(h_am == 9, 243, if(h_am == 10, 273, if(h_am == 11, 304, 334))))))))))) + if(h_am > 2, if((h_ay + 4) - 4 * floor((h_ay + 4) / 4) == 0 && ((h_ay + 4) - 100 * floor((h_ay + 4) / 100) != 0 || (h_ay + 4) - 400 * floor((h_ay + 4) / 400) == 0), 1, 0), 0) + h_ad
  
• h_r0 = if(soort == 'handel', 12.5, 7)
  
• h_r1 = if(soort == 'handel', 12.25, 7)
  
• h_r2 = if(soort == 'handel', 11.15, 6)
  
• h_r3 = if(soort == 'handel', 10.15, 6)
  
• h_r4 = if(soort == 'handel', 10.15, 4)
  
• h_r5 = if(soort == 'handel', 10.4, 4)
  
• h_w0b = if(h_e < h_j1, h_e, h_j1)
  
• h_rd0 = h_r0 * if(if(h_w0b < -184, h_w0b, -184) > if(h_s > -366, h_s, -366), if(h_w0b < -184, h_w0b, -184) - if(h_s > -366, h_s, -366), 0) + h_r1 * if(if(h_w0b < 0, h_w0b, 0) > if(h_s > -184, h_s, -184), if(h_w0b < 0, h_w0b, 0) - if(h_s > -184, h_s, -184), 0) + h_r2 * if(if(h_w0b < 181, h_w0b, 181) > if(h_s > 0, h_s, 0), if(h_w0b < 181, h_w0b, 181) - if(h_s > 0, h_s, 0), 0) + h_r3 * if(if(h_w0b < 365, h_w0b, 365) > if(h_s > 181, h_s, 181), if(h_w0b < 365, h_w0b, 365) - if(h_s > 181, h_s, 181), 0) + h_r4 * if(if(h_w0b < 546, h_w0b, 546) > if(h_s > 365, h_s, 365), if(h_w0b < 546, h_w0b, 546) - if(h_s > 365, h_s, 365), 0) + h_r5 * if(if(h_w0b < 1000000, h_w0b, 1000000) > if(h_s > 546, h_s, 546), if(h_w0b < 1000000, h_w0b, 1000000) - if(h_s > 546, h_s, 546), 0)
  
• h_w1b = if(h_e < h_j2, h_e, h_j2)
  
• h_rd1 = h_r0 * if(if(h_w1b < -184, h_w1b, -184) > if(h_j1 > -366, h_j1, -366), if(h_w1b < -184, h_w1b, -184) - if(h_j1 > -366, h_j1, -366), 0) + h_r1 * if(if(h_w1b < 0, h_w1b, 0) > if(h_j1 > -184, h_j1, -184), if(h_w1b < 0, h_w1b, 0) - if(h_j1 > -184, h_j1, -184), 0) + h_r2 * if(if(h_w1b < 181, h_w1b, 181) > if(h_j1 > 0, h_j1, 0), if(h_w1b < 181, h_w1b, 181) - if(h_j1 > 0, h_j1, 0), 0) + h_r3 * if(if(h_w1b < 365, h_w1b, 365) > if(h_j1 > 181, h_j1, 181), if(h_w1b < 365, h_w1b, 365) - if(h_j1 > 181, h_j1, 181), 0) + h_r4 * if(if(h_w1b < 546, h_w1b, 546) > if(h_j1 > 365, h_j1, 365), if(h_w1b < 546, h_w1b, 546) - if(h_j1 > 365, h_j1, 365), 0) + h_r5 * if(if(h_w1b < 1000000, h_w1b, 1000000) > if(h_j1 > 546, h_j1, 546), if(h_w1b < 1000000, h_w1b, 1000000) - if(h_j1 > 546, h_j1, 546), 0)
  
• h_w2b = if(h_e < h_j3, h_e, h_j3)
  
• h_rd2 = h_r0 * if(if(h_w2b < -184, h_w2b, -184) > if(h_j2 > -366, h_j2, -366), if(h_w2b < -184, h_w2b, -184) - if(h_j2 > -366, h_j2, -366), 0) + h_r1 * if(if(h_w2b < 0, h_w2b, 0) > if(h_j2 > -184, h_j2, -184), if(h_w2b < 0, h_w2b, 0) - if(h_j2 > -184, h_j2, -184), 0) + h_r2 * if(if(h_w2b < 181, h_w2b, 181) > if(h_j2 > 0, h_j2, 0), if(h_w2b < 181, h_w2b, 181) - if(h_j2 > 0, h_j2, 0), 0) + h_r3 * if(if(h_w2b < 365, h_w2b, 365) > if(h_j2 > 181, h_j2, 181), if(h_w2b < 365, h_w2b, 365) - if(h_j2 > 181, h_j2, 181), 0) + h_r4 * if(if(h_w2b < 546, h_w2b, 546) > if(h_j2 > 365, h_j2, 365), if(h_w2b < 546, h_w2b, 546) - if(h_j2 > 365, h_j2, 365), 0) + h_r5 * if(if(h_w2b < 1000000, h_w2b, 1000000) > if(h_j2 > 546, h_j2, 546), if(h_w2b < 1000000, h_w2b, 1000000) - if(h_j2 > 546, h_j2, 546), 0)
  
• h_w3b = if(h_e < h_j4, h_e, h_j4)
  
• h_rd3 = h_r0 * if(if(h_w3b < -184, h_w3b, -184) > if(h_j3 > -366, h_j3, -366), if(h_w3b < -184, h_w3b, -184) - if(h_j3 > -366, h_j3, -366), 0) + h_r1 * if(if(h_w3b < 0, h_w3b, 0) > if(h_j3 > -184, h_j3, -184), if(h_w3b < 0, h_w3b, 0) - if(h_j3 > -184, h_j3, -184), 0) + h_r2 * if(if(h_w3b < 181, h_w3b, 181) > if(h_j3 > 0, h_j3, 0), if(h_w3b < 181, h_w3b, 181) - if(h_j3 > 0, h_j3, 0), 0) + h_r3 * if(if(h_w3b < 365, h_w3b, 365) > if(h_j3 > 181, h_j3, 181), if(h_w3b < 365, h_w3b, 365) - if(h_j3 > 181, h_j3, 181), 0) + h_r4 * if(if(h_w3b < 546, h_w3b, 546) > if(h_j3 > 365, h_j3, 365), if(h_w3b < 546, h_w3b, 546) - if(h_j3 > 365, h_j3, 365), 0) + h_r5 * if(if(h_w3b < 1000000, h_w3b, 1000000) > if(h_j3 > 546, h_j3, 546), if(h_w3b < 1000000, h_w3b, 1000000) - if(h_j3 > 546, h_j3, 546), 0)
  
• h_w4b = h_e
  
• h_rd4 = h_r0 * if(if(h_w4b < -184, h_w4b, -184) > if(h_j4 > -366, h_j4, -366), if(h_w4b < -184, h_w4b, -184) - if(h_j4 > -366, h_j4, -366), 0) + h_r1 * if(if(h_w4b < 0, h_w4b, 0) > if(h_j4 > -184, h_j4, -184), if(h_w4b < 0, h_w4b, 0) - if(h_j4 > -184, h_j4, -184), 0) + h_r2 * if(if(h_w4b < 181, h_w4b, 181) > if(h_j4 > 0, h_j4, 0), if(h_w4b < 181, h_w4b, 181) - if(h_j4 > 0, h_j4, 0), 0) + h_r3 * if(if(h_w4b < 365, h_w4b, 365) > if(h_j4 > 181, h_j4, 181), if(h_w4b < 365, h_w4b, 365) - if(h_j4 > 181, h_j4, 181), 0) + h_r4 * if(if(h_w4b < 546, h_w4b, 546) > if(h_j4 > 365, h_j4, 365), if(h_w4b < 546, h_w4b, 546) - if(h_j4 > 365, h_j4, 365), 0) + h_r5 * if(if(h_w4b < 1000000, h_w4b, 1000000) > if(h_j4 > 546, h_j4, 546), if(h_w4b < 1000000, h_w4b, 1000000) - if(h_j4 > 546, h_j4, 546), 0)
  
• h_p = if(bedrag > 0, bedrag, 0)
  
• h_i0 = h_p * h_rd0 / 36500
  
• h_k1 = h_p + h_i0
  
• h_i1 = h_k1 * h_rd1 / 36500
  
• h_k2 = h_k1 + h_i1
  
• h_i2 = h_k2 * h_rd2 / 36500
  
• h_k3 = h_k2 + h_i2
  
• h_i3 = h_k3 * h_rd3 / 36500
  
• h_k4 = h_k3 + h_i3
  
• h_i4 = h_k4 * h_rd4 / 36500
  
• h_rente = h_i0 + h_i1 + h_i2 + h_i3 + h_i4
  
• h_dagen = if(h_e > h_s, h_e - h_s, 0)
  
• h_bik0 = if(h_p < 2500, h_p, 2500) * 0.15 + if(h_p > 2500, if(h_p < 5000, h_p - 2500, 2500), 0) * 0.10 + if(h_p > 5000, if(h_p < 10000, h_p - 5000, 5000), 0) * 0.05 + if(h_p > 10000, if(h_p < 200000, h_p - 10000, 190000), 0) * 0.01 + if(h_p > 200000, h_p - 200000, 0) * 0.005
  
• h_bik1 = if(h_p <= 0, 0, if(h_bik0 < 40, 40, if(h_bik0 > 6775, 6775, h_bik0)))
  
• h_bik = if(incasso == 'nee', 0, if(incasso == 'ja_btw', h_bik1 * 1.21, h_bik1))
  
• dagen = h_dagen
  Dagen van de dag na de vervaldatum tot en met de einddatum.
• rente = round(h_rente, 2)
  Rente per dag = percentage / 365 over het openstaande bedrag, met het tarief van elk halfjaar. Na elk vol jaar komt de rente bij de hoofdsom (BW 6:119 lid 2 en 6:119a lid 4).
• tarief = if(h_e - 1 < -184, h_r0, if(h_e - 1 < 0, h_r1, if(h_e - 1 < 181, h_r2, if(h_e - 1 < 365, h_r3, if(h_e - 1 < 546, h_r4, h_r5)))))
  Handelsrente: 11,15% (1e halfjaar 2025), 10,15% (2e halfjaar 2025 en 1e halfjaar 2026), 10,40% vanaf 1 juli 2026. Wettelijke rente: 6% in 2025, 4% vanaf 1 januari 2026. Bron: Rijksoverheid, 16 juli 2026.
• incassokosten = round(h_bik, 2)
  Staffel over de hoofdsom: 15% over de eerste 2.500, 10% over de volgende 2.500, 5% over de volgende 5.000, 1% tot 200.000 en 0,5% daarboven; minimaal 40 en maximaal 6.775 (Stb. 2012, 141).
• totaal = round(h_p + h_rente + h_bik, 2)
  Factuurbedrag plus rente plus eventuele incassokosten.
• advies = if(h_aok == 0 || h_bok == 0, 'Vul beide datums in als JJJJMMDD, bijvoorbeeld 20250315. De tool rekent nu met het voorbeeld.', if(h_p <= 0, 'Vul het openstaande factuurbedrag in.', if(h_e <= h_s, 'De einddatum ligt niet na de vervaldatum: er is (nog) geen rente verschuldigd.', if(h_s < -366, 'Let op: rente over dagen voor 1 januari 2024 telt de tool niet mee. Reken die periode apart na.', if(h_e > 730, 'Let op: het tarief vanaf 1 januari 2027 is nog niet bekend. De tool rekent door met het laatste tarief.', if(soort == 'handel', 'Stuur een aanmaning met dit totaal. Handelsrente loopt vanaf de dag na de vervaldatum, zonder ingebrekestelling (BW 6:119a).', 'Stuur eerst een aanmaning met 14 dagen betaaltermijn. Rente loopt vanaf het verzuim, incassokosten pas na die termijn (BW 6:96).'))))))
  Een rekenhulp, geen juridisch advies. Een afwijkende contractuele rente of incassoregeling gaat bij een zakelijke klant voor.

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