Business phone costs in the Netherlands (2026): deductions, VAT, and depreciation for ZZP freelancers

Can a ZZP freelancer deduct business phone costs in the Netherlands (2026)?

Yes, business phone costs are deductible when the costs relate to earning business income. A home landline subscription is generally 0% deductible, but business calls made from home can be 100% deductible. A business mobile subscription is deductible, but private call costs must be excluded (for example, by applying a business-use percentage).

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. For income tax, the key rule is business versus private: only the business part reduces taxable profit. If a phone contract is in the business name, record the full invoice and then remove the private share (for example, 20% private means 80% deductible).

If a phone contract is private, the subscription itself is not deductible, but business call charges can be. Keep the split consistent per calendar year (2026) and document the calculation. For broader expense rules, see the guide to [deductible business expenses](/knowledge-hub/deductible-expenses-freelancers-netherlands) and the VAT guide to [VAT returns in the Netherlands](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

• Home landline subscription: 0% deductible.
• Business calls made from home: 100% deductible when the business purpose is provable.
• Business mobile subscription: deductible for the business share (for example, 70% business use).
• Private calls on a business subscription: the private share is not deductible (0% of that share).
• Phone handset and accessories: apply the same business-use percentage to costs (for example, 80% business, 20% private).
• Keep invoices and the business-use calculation for 7 years.

How do you reclaim VAT (BTW) on a phone and subscription with mixed private use?

Input VAT (voorbelasting) on phone costs can be reclaimed only for the business part. The standard VAT rate is 21% for most goods and services. For mixed business/private use, the tax authority allows 3 approaches: reclaim nothing, reclaim only the business share, or reclaim 100% and pay VAT back for private use at year-end.

For a phone handset and subscription, start by estimating business use as a percentage (for example, 80% business). Apply the same percentage to the VAT on the handset and the VAT on monthly invoices, unless a more accurate method is available. Document the estimate with objective evidence (client call logs, business travel, or a written policy).

• Step 1: decide whether the phone is mainly business, mainly private, or genuinely mixed.
• Step 2: choose 1 of the 3 VAT approaches and apply it consistently in 2026.
• Step 3: keep a simple business-use calculation (for example, 4 weeks of call/data logs).
• Step 4: keep supplier invoices showing 21% VAT and your business details.
• Step 5: review the split at least once per year and update if usage changes (for example, 80% to 50%).

When is a phone an investment asset, and do you need to depreciate it (above €450)?

A phone handset can be treated as a business asset (bedrijfsmiddel) when the purchase relates to the business and is used for more than 1 year. If the handset is under €450, you can generally deduct the cost in 1 go. At €450 or more, you normally deduct the cost spread over the years of use (depreciation). If total annual investments qualify, the 2026 small investment deduction (KIA) starts at €2,901.

For income tax, the €450 threshold matters twice: it affects whether you expense immediately or depreciate, and it affects whether an item can count toward KIA. If VAT is deductible, the €450 test is based on the price excluding VAT. Multiple items can be treated as 1 asset if the items function together (for example, handset plus required docking hardware), so the combined value can exceed €450.

In 2026, KIA applies when total qualifying investments in the year are between €2,901 and €398,236. The KIA percentage is 28% up to €71,683. From €71,684 to €132,746 the deduction is a fixed €20,072. Above €132,746 the deduction tapers by 7.56% until it reaches 0% above €398,236.

What bookkeeping proof do you need for phone costs, and how long must you keep it?

Keep enough evidence to show (1) the supplier invoice is valid, (2) the cost is business-related, and (3) any business/private split is reasonable. For VAT administration, the standard retention period is 7 years. Data about real estate (onroerende zaken) must be kept for 10 years, which usually does not apply to phone costs.

For phone costs, the most important evidence is the invoice (handset and subscription), the contract holder name, and a documented business-use percentage. If a phone is used 80% for business in 2026, store the calculation next to the invoice. Apply the same 80% split to the VAT and income-tax treatment unless actual usage changes.

Save digital copies in a searchable folder structure (for example, 2026 -> Telecom -> Provider). A VAT administration must be checkable, so invoices and calculations must be easy to retrieve and export. If the tax authority asks for proof, the business must be able to reproduce the calculation and show the underlying invoices.

• Supplier invoice showing 21% VAT and the invoice date.
• Phone contract or subscription confirmation in the business name (or clear note if private).
• Business-use calculation (for example, 4-week sample: calls, data, and business travel days).
• Proof the handset was used for business (work apps, client call logs, or written policy).
• Depreciation schedule if the handset is €450+ and used longer than 1 year.
• Storage plan that keeps documents retrievable for 7 years (and 10 years for real estate-related records).

How do you correct a wrong phone deduction in VAT returns, and what penalties can apply?

If VAT on phone costs was deducted incorrectly, corrections are possible for the current year and the previous 5 years. A difference of up to €1,000 can be corrected in the next VAT return. A difference above €1,000 must be corrected via a VAT correction (suppletie). Standard penalties for late filing or late payment are summarized in the table.

Use the correction route that matches the size of the error and keep a clear audit trail: original invoice, revised business-use percentage, and the calculation of the corrected VAT. If the error affects multiple periods, correct the whole calendar year in a suppletie to avoid repeating changes across several returns.