If you travel by car for your business, then this qualifies as a business expense, regardless of whether you pass these costs on to your client or not.
If you drive a company car, then you may deduct all costs related to your car, like fuel, repair and maintenance, depreciation, insurance premiums and motor tax. When driving a company car, you are required to keep an accurate record of kilometers travelled, to pay VAT on private travel and some tax towards any private use.
Using your private car for business
If you use private car for business travel, you can deduct a maximum of € 0.19 per kilometer as an expense. You need to keep an accurate record of this travel.
VAT on receipts for your business travel such as parking tickets or ferry receipts is only deductible if VAT is charged on the receipts.
Company car for business owners
The use of a company car is strictly regulated in the Netherlands. If you drive a company car for private purposes, then this car is treated as part of your income, which is taxed in Box 1. If you own a business entity (usually a B.V.) in the Netherlands, then the normal regulations for an employee apply. See Income Tax Return/Company car
Need help with your business taxes?
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