Startup costs before you launch in the Netherlands (2026): reclaim VAT and deduct expenses

What counts as start-up costs (aanloopkosten) for a Dutch freelancer in 2026?

Start-up costs (aanloopkosten) are business expenses you pay before the official start of a Dutch freelance business, as long as the expenses were made with a clear intention to start the business. These costs can be deductible for income tax, and preparation hours can count toward the 1,225-hours criterion used for some entrepreneur allowances. Keep dated proof that links each expense to the future business.

Start-up costs (aanloopkosten) include research, professional advice, training, and tools bought to launch the business. Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. The key test is business intent: the expense must be made for the business you planned to start, not for private life. Keep the invoice, the payment proof, and a short note describing the business purpose.

Track preparation time as well as money. Preparation hours before registration can be counted toward the annual 1,225-hours threshold, but the 1,225 hours is not prorated if the business starts mid-year. Evidence can include a dated business plan, client conversations, supplier quotes, or a website build log that shows continuous work toward launch.

• Create a simple expense log from day 1 with dates (YYYY-MM-DD) and amounts in EUR.
• Save every invoice and receipt in the original format for 7 years (10 years for real estate invoices).
• Write one sentence per expense explaining the business purpose (for example: "market research for a web-design service").
• Track hours weekly and keep supporting proof (calendar entries, proposals, drafts) toward 1,225 hours per calendar year.
• Separate private and business use early; only the business share is deductible (for example, 60% business use = 60% deduction).
• Keep at least one document that proves intent to start (business plan, registration appointment, or signed client offer).

How do you reclaim VAT (BTW) on expenses made before you officially start?

If you are an entrepreneur for VAT (btw), you can usually reclaim VAT paid on pre-launch expenses by deducting it as input VAT (voorbelasting) in a VAT return (BTW-aangifte). This also applies to VAT on start-up phase costs, as long as the purchases are used for VAT-taxed business activities. The standard VAT rate is 21%, with reduced rates of 9% and 0% for specific goods and services.

To reclaim VAT, you need a valid invoice and you must be required to file VAT returns. If the business participates in the small businesses scheme (kleineondernemersregeling, KOR), the business charges 0 VAT to customers and cannot reclaim VAT on costs. For a step-by-step overview of filing, see the [VAT return guide for expat freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/).

Check invoice requirements before claiming input VAT. A VAT invoice must include names and addresses, and the VAT amount or VAT rate. In some special cases (for example, certain transport tickets), alternative documents can qualify as the invoice. If a mistake is found later, a VAT correction can be submitted, including for closed businesses, within the allowed time limits.

• Step 1: Confirm the business is a VAT entrepreneur (btw-ondernemer) and will file VAT returns (usually quarterly).
• Step 2: Collect invoices with Dutch VAT (commonly 21% or 9%); keep the supplier VAT details and the invoice date.
• Step 3: Record the VAT amount separately as input VAT (voorbelasting) and the net cost as an expense.
• Step 4: In the VAT return (BTW-aangifte), deduct the input VAT from the VAT you owe on sales; the difference is payable or refundable.
• Step 5: If the business uses KOR and turnover stays at or below EUR 20,000 per calendar year, input VAT deduction is not allowed.
• Step 6: Store the invoice and payment proof for 7 years to support the VAT deduction in an audit.

Should you deduct pre-launch costs including or excluding VAT for income tax?

Pre-launch expenses are deductible for income tax, but VAT changes the amount. If input VAT (voorbelasting) can be reclaimed in a VAT return (BTW-aangifte), deduct the net cost excluding VAT. If VAT cannot be reclaimed (for example, because KOR applies or the work is VAT-exempt), deduct the gross cost including VAT. On a EUR 1,210 purchase with EUR 210 VAT, taxable profit changes by EUR 210.

Dutch rules treat VAT and income tax as separate calculations. When input VAT is reclaimed in a VAT return (BTW-aangifte), the VAT is not part of the business cost for income tax. When input VAT is not reclaimable, the VAT becomes part of the cost and reduces profit in the income tax return. See the [deductible expenses guide for freelancers](/knowledge-hub/deductible-expenses-freelancers-netherlands/) for more examples.

Mixed-use items need a business-use split. A phone or laptop used 70% for business and 30% privately is deducted only for the 70% business share. The VAT deduction can also be limited when purchases are linked to VAT-exempt turnover. Keep a short calculation note (for example: "70% business use") together with the invoice and payment proof.

• If input VAT is deducted in the VAT return, book the expense excluding VAT (net amount).
• If input VAT is not allowed, book the expense including VAT (gross amount).
• If KOR applies (turnover up to EUR 20,000 per calendar year), input VAT deduction is 0 and the gross cost is used.
• If the supplier invoice is missing required details, request a corrected invoice before claiming VAT.
• For mixed-use items, document the business percentage (for example, 70%) and apply the same percentage to the cost.
• If turnover rises above EUR 20,000 in a calendar year, KOR must end immediately; review VAT and corrections within 5 years.

When do you need to depreciate (afschrijven) pre-launch purchases like a laptop?

A pre-launch purchase becomes a depreciable business asset (afschrijving) when the item is used for more than 1 year and costs EUR 450 or more. Items below EUR 450 can usually be deducted in one year. When VAT can be reclaimed, use amounts excluding VAT for the EUR 450 test; when VAT cannot be reclaimed, use amounts including VAT. Depreciation spreads the deduction over several years.

Depreciation (afschrijving) is required because a business asset creates value for more than 12 months. A laptop, camera, or tools bought before launch can still be a business asset after launch. Use the invoice date and the start-of-use date to document when the asset became part of the business. For example, a EUR 1,000 laptop excluding VAT is typically depreciated, while a EUR 300 headset is typically expensed immediately.

Multiple small items can be treated as one asset if the items together function as a single business asset. An example is a computer costing EUR 350 plus a EUR 150 monitor: together the combined asset is EUR 540, which is above EUR 450. Business assets below EUR 450 do not qualify for small-scale investment deduction rules, even if many small purchases add up over the year.

What deadlines and corrections apply if you forgot to claim a start-up cost?

VAT returns (BTW-aangifte) and payments are due on the last day of the month after the VAT period. For example, the deadline for Q1 2026 is 30 April 2026, and the deadline for Q2 2026 is 31 July 2026. VAT corrections can be submitted up to 5 years after the year concerned, and errors above EUR 1,000 should be corrected within 8 weeks of discovery. Keep invoices 7 years (10 years for real estate).

Missing a deadline or a document often costs more time than the original deduction. Use a simple monthly review to check that every pre-launch invoice has a VAT treatment (input VAT or no input VAT) and an income tax treatment (net or gross cost). When using filing software, VAT returns can only be submitted from the 24th of the month before the VAT period ends, otherwise the system can reject the filing.

If a VAT correction is needed, compile the supporting invoices first and then correct the VAT in one step for the full calendar year. Keeping a 7-year archive of invoices and bank statements makes corrections faster and reduces the risk that a deduction is denied.