Do you need a “business phone”? Here’s how to keep it tax-smart (and clean).

Phones are where deals get done - calls, WhatsApps, two-factor codes for your bank. The real question is how to book your phone correctly so you don’t miss VAT or create year-end headaches.

This is a plain-English guide for NL founders (ZZP & BV) with practical steps you can use today.

The quick answer

• Yes, your phone can be a business expense.

• VAT (btw) on the device and subscription is deductible in proportion to business use (e.g., 70% business → reclaim 70% VAT).

• If the device price ≥ €450 excl. VAT, it’s a business asset you depreciate (usually 5 years). If < €450 excl. VAT, expense it immediately.

• Using a private phone for business? Typically you only deduct a portion of the subscription; the device remains private.

Choose your setup (pick one)

1. Business SIM-only (keep your current phone)

• Deduct the subscription costs pro-rata (business %).

• Reclaim the same % of VAT on monthly invoices.

2. Buy a separate business phone (any SIM)

• ≥ €450 excl. VAT → capitalize & depreciate ~5 years.

• < €450 excl. VAT → expense in one go.

• Reclaim VAT pro-rata using your business-use %.

3. Phone + subscription bundle in the company

• Treat the device like #2 (capitalize or expense).

• Deduct the subscription and reclaim VAT pro-rata.

4. Keep it private, use it partly for work

• Common for freelancers.

• Deduct a reasonable % of the subscription (e.g., 60–80% if realistic).

• Device itself not deductible because it’s private.

Tip: Put invoices in your company’s name when possible. VAT recovery is far easier to defend.

VAT (btw): how much can you reclaim?

• Fully business use (rare): reclaim 100% VAT.

• Mixed use (common): reclaim pro-rata (e.g., 70% business → 70% VAT).

• Post a private-use correction periodically (often annually).

With Conta AI: tag your device/subscription once—we apply the pro-rata VAT and private-use correction automatically in the background.

Depreciation: when and how

• Threshold: ≥ €450 excl. VAT → treat as a business asset and depreciate.

• Under €450: expense immediately.

• Typical period: 5 years, straight-line.

• Annual depreciation = purchase price ÷ 5.

• Apply your business-use % to depreciation in the P&L.

Example

• Device: €600 excl. VAT (VAT 21% = €126)

• Business use: 70%

• VAT reclaim: €126 × 70% = €88.20

• Depreciation: €600 ÷ 5 = €120/year → €84/year deductible after 70% apportionment

Real-world setups (what founders actually do)

• Solo ZZP starting out: keep your phone, get SIM-only, deduct 60–80% (whatever reflects reality), reclaim VAT on that %.

• Growing BV with staff: buy separate company devices, capitalize if ≥ €450 excl. VAT, depreciate 5 years, enforce a business-use policy.

• Privacy-first freelancers: keep the phone private, deduct only the subscription %.

Accountant’s corner (for the pros)

• Capitalization threshold: €450 excl. VAT per asset. Bundled items purchased together may count as one asset.

• Measurement: Use a reasonable, supportable business-use basis (minutes, data, role/policy).

• Tax effect: Deduct costs net of reclaimed VAT; book btw-correctie privégebruik if you reclaimed VAT on mixed-use.

• Docs: Keep invoices, subscription summaries, and your business-use rationale.

Common mistakes to avoid

• Claiming 100% when usage is clearly mixed.

• Ignoring the €450 rule and expensing a pricey device in one go.

• Invoices not in the company name (weakens VAT position).

• Skipping the private-use correction at year-end.

One-minute checklist

• Choose your setup (SIM-only, separate device, bundle, or keep private)

• Set a business-use % you can defend (e.g., 70%)

• Check ≥ / < €450 excl. VAT (asset vs expense)

• Reclaim VAT pro-rata + book private-use correction

• Put invoices in the company name

• Let Conta AI automate entries, depreciation, and VAT corrections

Key takeaways

• Your phone can be a business expense.

• VAT & costs are pro-rata to business use.

• ≥ €450 excl. VAT → depreciate ~5 years.

• Private phone for business? Deduct subscription %, not the device.

• Clean docs + a defensible % = calm audits.