# Conta — Full Reference

> Conta is an English-speaking accounting service for expat freelancers (ZZP'ers) in the Netherlands. It combines modern automation with a dedicated accountant to handle bookkeeping, VAT returns, and annual accounts — all in English.

## Services

### Bookkeeping
Conta handles day-to-day bookkeeping for Dutch freelancers. Receipt scanning uses AI + bank matching for zero data entry with 99.9% accuracy. All entries are categorized according to Dutch accounting standards.

### VAT (BTW) Returns
Quarterly VAT returns filed on your behalf. Every return is reviewed by a human accountant before submission to the Belastingdienst. Conta tracks deadlines and sends reminders so you never file late.

### Annual Accounts (Jaarrekening)
End-of-year financial statements prepared and filed. Includes profit & loss, balance sheet, and depreciation schedules — all compliant with Dutch requirements.

### Income Tax Support
Guidance and preparation support for annual income tax filing (Inkomstenbelasting), including deduction optimization for freelancers.

## Plan & Pricing
- All-inclusive plan: EUR 49.99/mo (EUR 480/yr billed annually)
- Includes: bookkeeping, VAT filings, annual accounts, dedicated accountant, mobile app access
- No hidden fees, no per-transaction charges

## Target Audience
- Expat freelancers (ZZP'ers) in the Netherlands
- English-speaking professionals who need Dutch tax compliance
- Solo entrepreneurs registered at the KvK (Kamer van Koophandel)

## Trust & Compliance
- Belastingdienst-aligned reporting
- Horizontal Monitoring compliance
- Human review on every VAT return before submission
- Dutch tax standards fully supported

## Free Tools

### Invoice Generator
URL: https://contabook.co/free-invoice-generator
Free tool to create professional invoices that comply with Dutch invoicing requirements (BTW-id, KvK number, payment terms). No account required.

### Book a Meeting
URL: https://contabook.co/book-meeting
Schedule a free consultation with a Conta accountant to discuss your freelance accounting needs.

## Knowledge Hub

Conta publishes plain-English accounting guides verified against Belastingdienst regulations.

Index: https://contabook.co/knowledge-hub/
Machine-readable index: https://contabook.co/knowledge-hub.md

## Travel expenses for freelancers in the Netherlands (2026): what you can deduct and how to prove it
URL: https://contabook.co/knowledge-hub/travel-expenses-netherlands-freelancer-2026/
Category: Expenses | Read time: 8 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

Plain-English guide for Dutch ZZP freelancers on deducting business travel costs in 2026, including the €0.23/km rule, meals and accommodation limits, VAT exceptions, and record-keeping requirements.

### What travel expenses can a freelancer in the Netherlands deduct in 2026?
**In 2026, a Dutch freelancer can deduct travel expenses that are made for business (zakelijke kosten) from taxable profit. Public transport, taxi, and flight tickets are generally deductible at 100% of the actual cost. If the vehicle is privately owned (private car, motorbike, or bicycle), a fixed €0.23 per business kilometre can be deducted from profit. Costs must be reasonable and properly documented.**
Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. Travel costs are deductible only when the travel has a clear business purpose (for example, visiting a client, a work site, or a paid conference). The income tax return (inkomstenbelastingaangifte) uses your business profit, so every €100 of valid travel costs lowers profit by €100.

If an expense is partly private and partly business, only the business part is deductible. When VAT (btw) is reclaimable, the income-tax expense is usually recorded excluding VAT; when VAT is blocked, the cost is higher in practice. See the broader list of costs in the guide to [deductible business expenses](/knowledge-hub/deductible-expenses-freelancers-netherlands/).

- Public transport, taxi, and flights: 100% of the actual ticket cost when the trip is business.
- Private vehicle (car/motorbike/bike): €0.23 per business kilometre (2026) with no separate fuel/parking deduction.
- Parking and tolls: deductible when directly linked to a business trip (amount on the receipt).
- Business car (auto van de zaak): car costs are deductible, but private use can trigger a profit add-back (bijtelling) of 18% or 22% in 2026 unless you stay under 500 private km/year.
- Business trips with meals and accommodation can be "limited deductible costs" (beperkt aftrekbare kosten): the 2026 threshold is €5,700, or you can choose an 80% deduction.
- If you recharge travel costs to a client, you typically record the recharge as revenue and the underlying cost as an expense (both amounts documented).

---

### How do you deduct public transport, taxi, and flight costs as a ZZP in 2026?
**For public transport (OV), taxi, and flights, the income-tax rule for freelancers is: deduct 100% of the actual business travel cost, as long as you can prove the trip and the amount. For OV-chipkaart travel, the proof is usually a travel statement; for taxi, a receipt or invoice; and for flights, the ticket plus booking confirmation. Keep the evidence in your records.**
The Belastingdienst expects proof that the cost was actually incurred and that the travel was business-related. For trains and metro, keep the ticket or an OV-chipkaart travel overview that shows the date, route, and price. For taxi, keep a receipt with the trip date and fare; for flights, keep the booking confirmation and payment proof.

For VAT (btw), passenger transport such as public transport and taxi generally falls under the 9% VAT rate in the Netherlands. If you recharge travel costs to a client, make sure the client invoice clearly shows the recharge amount and the VAT treatment you apply.

- Write the business reason on the receipt (e.g., “client meeting in Utrecht”) within 7 days.
- Store tickets/receipts in the same month as the trip date (e.g., January trips filed in January).
- For OV-chipkaart, download a trip overview at least once per quarter (4 times per year).
- If you share a trip (business + private), split the cost and keep a simple calculation.
- For foreign taxi/transport, keep the supplier invoice and payment proof (amount and currency).
- Match the travel document date to your calendar invite or email thread when possible.

---

### Private car, motorbike, or bike: how does the €0.23 per km rule work in 2026?
**If you use a private vehicle for business travel in 2026, you can deduct a fixed €0.23 per business kilometre from profit. You cannot deduct fuel, insurance, tolls, or parking separately under this fixed-rate method. For income tax, commuting (home-to-work travel) counts as business kilometres under this rule, so the €0.23 rate can apply to commuting kilometres as well.**
Example: 1,200 business kilometres in 2026 creates a profit deduction of 1,200 x €0.23 = €276. A simple trip log (date, start, destination, business reason, kilometres) is usually enough for the €0.23 rule. Keep the log consistent, because the Belastingdienst can ask how the kilometres were calculated.

- Track the date, start point, destination, and business purpose for every trip.
- Record kilometres using odometer readings or a route app; keep the method consistent for 12 months.
- Do not add separate fuel or parking costs on top of the €0.23 rate for the same kilometres.
- Store the trip log together with supporting evidence (invoice, calendar invite, email).
- Separate private detours and note them as private kilometres.
- Total your business kilometres at least quarterly (4 times per year).

---

### Business car (auto van de zaak): when does bijtelling apply in 2026, and what must you track?
**If a car is part of business assets (auto van de zaak) and you drive it privately, you usually add a private-use amount to profit (bijtelling). In 2026, the bijtelling rates are 18% and 22% of the car's catalogue value, depending on CO2 emissions. Bijtelling is not due if you can prove you drove no more than 500 private kilometres in the year, which typically requires a complete trip log.**
A mileage log (rittenregistratie) must be detailed enough to show whether each trip was business or private. The log includes the date, start and end odometer readings, departure and arrival address, and whether it was a private trip or business trip. If the log is incomplete, the Belastingdienst can require you to apply bijtelling.

To claim the 500 km exception, the mileage log must cover the full calendar year. If the car is used for both business and private travel, record private detours (private extra kilometres) when a trip mixes both. Keep the car's details (brand, type, licence plate, and the period you used it) in the same file.

- Keep a per-trip record: date, odometer start/end, addresses, and business purpose.
- Mark each trip explicitly as business or private (no blanks).
- Record the route only when you did not take the usual route.
- Store the car details (brand, type, licence plate) with the log.
- Review your private kilometres monthly (12 checks per year) to avoid crossing 500 km.

---

### Can you deduct meals and accommodation on business trips in 2026?
**Meals and accommodation during business travel can be deductible, but they often count as "limited deductible costs" (beperkt aftrekbare kosten). In 2026 the threshold is €5,700: the first €5,700 is not deductible and amounts above are. Income-tax entrepreneurs can instead choose an 80% deduction. For some conferences and study trips, travel and stay costs can be capped at €1,500 unless attendance was necessary for work.**
Tax rules often treat business meals, receptions, and some travel-and-stay costs as "representation" (representatie). This includes business lunches and dinners. For conferences, seminars, and study trips, travel and accommodation can fall into the same bucket, which is why the €5,700 threshold (or 80% option) matters in practice.

If the trip is clearly necessary for work, keep the supporting documents (agenda, invitation, contract, or client email). The stronger the business link, the easier it is to defend the cost in an audit. Keep invoices that show the date, supplier, and the exact amount paid.

- Business lunch/dinner (including tips): often treated as representation; apply the €5,700 threshold or 80% option.
- Hotel or short-stay accommodation: deductible when the trip is for business; keep the invoice and dates.
- Conference or seminar travel: deductible; travel-and-stay may be subject to a €1,500 cap unless the event was necessary for work.
- Coffee/tea/soft drinks bought for a business meeting: typically treated as food/drink costs.
- Client entertainment (reception, tickets, gifts): often falls under representation rules and needs clear business justification.
- Personal holiday add-ons: not deductible; split the invoice if you extend the trip.

---

### Which VAT on travel expenses can you reclaim in the Netherlands in 2026?
**You can only reclaim input VAT (aftrek van voorbelasting) on travel expenses if the VAT is deductible and the cost is linked to business activity. Two frequent exceptions apply. First, VAT on food and drinks in horeca (restaurants and cafes) is generally not deductible. Second, hotel-type logies is taxed at 21% VAT from 1 January 2026, which changes the VAT amount shown on many hotel invoices.**
> "Het verbeteren van het belastingstelsel gaat continu door." — Eugène Heijnen, State Secretary (Fiscaliteit, Belastingdienst en Douane)

> "We gaan met dit Belastingplan aan de slag met een aantal belangrijke afspraken van dit kabinet." — Idsinga, State Secretary

Because horeca VAT is usually blocked, a restaurant receipt often increases your effective cost even when the meal is business-related. There are also VAT limits for gifts and similar items: VAT on gifts, relationship gifts, and staff facilities is not deductible above €227 per person per year. Keep the supplier invoice so you can prove the VAT amount and the person it relates to.

Hotel invoices in 2026 can show 21% VAT for logies (short stay). Check whether the invoice item is logies (21%) or a separate facility sold on its own (which can have a different rate). If your VAT return (BTW-aangifte) includes travel costs, keep the invoice breakdown so you can justify the VAT you reclaimed or did not reclaim.

| Expense | Typical VAT treatment in 2026 | Can you reclaim VAT? | Key number to remember |
| --- | --- | --- | --- |
| Restaurant meal (horeca) | VAT on food/drink consumed on-site | Usually no | Blocked VAT (no reclaim) |
| Hotel logies (short stay) | General VAT rate applies from 1 Jan 2026 | Often yes, if business-related and VAT is deductible | 21% VAT rate on logies |
| Gifts and staff facilities | VAT deduction can be restricted | Often limited | €227 per person per year threshold |

- Check whether the cost is business-related and supported by an invoice.
- Confirm whether the VAT category is deductible or blocked (especially horeca).
- Keep the invoice itemisation (logies vs separate facilities).
- Track gifts by person to monitor the €227 threshold during the year.
- Store VAT receipts with your VAT return period (monthly or quarterly).

---

### What records must you keep, and what happens if you can’t prove travel costs?
**Travel costs are only safe to deduct when you can prove the business link and the amount. For VAT administration, most records must be kept 7 years (10 years for real estate-related data). If proof is missing, the Belastingdienst can correct profit or VAT and impose formal penalties. The table summarises common issues, including official VAT fines and the 500 km threshold used in no bijtelling claims.**
Keep invoices, receipts, payment proofs, and trip logs in a consistent folder per VAT period. The VAT administration retention period is 7 years, and 10 years applies to data connected to immovable property (onroerende zaken). If documentation is missing, the Belastingdienst can correct VAT or profit and apply the standard VAT fines shown in the table. A monthly check prevents gaps before filing deadlines.

| Issue | What can happen | Official amount/limit | How to reduce risk |
| --- | --- | --- | --- |
| No proof of business purpose | Expense can be disallowed; profit increases | €0 deduction for that item | Add a short note + keep email/agenda evidence |
| No proof of amount paid | Expense can be disallowed | €0 deduction for that item | Keep invoice/receipt + payment proof |
| VAT return filed late (BTW-aangifte) | Verzuimboete (late-filing fine) | €82 | Use reminders and file before the deadline |
| VAT paid late or not paid | Verzuimboete (payment fine) | 3% of unpaid VAT (max €6,709) | Pay by the due date; check bank transfer reference |
| Records not kept long enough | Audit may be harder; corrections more likely | Keep records 7 years (10 years for real estate data) | Store digital copies in original format |
| Car used privately but treated as 100% business | Extra corrections for private use | 500 private km/year threshold for no bijtelling claims | Keep a complete mileage record if claiming <=500 km |

### Sources
1. [Zakelijke kosten (business costs) for income tax entrepreneurs](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijke_kosten/zakelijke_kosten) - Belastingdienst - Accessed 2026-02-28
2. [Overzicht mogelijk aftrekbare zakelijke kosten](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijke_kosten/overzicht-mogelijk-aftrekbare-zakelijke-kosten) - Belastingdienst - Accessed 2026-02-28
3. [Gebruik privevervoermiddel (private vehicle)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/gebruik_privevervoermiddel) - Belastingdienst - Accessed 2026-02-28
4. [Drempel beperkt aftrekbare kosten 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/drempel-beperkt-aftrekbare-kosten-2026) - Belastingdienst - Accessed 2026-02-28
5. [Bijtelling privegebruik auto 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/bijtelling-privegebruik-auto-2026) - Belastingdienst - Accessed 2026-02-28
6. [Rittenregistratie (mileage log requirements)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/privegebruik_auto/rittenregistratie) - Belastingdienst - Accessed 2026-02-28
7. [Welke btw mag u niet aftrekken?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/welke_btw_is_aftrekbaar/welke_btw_mag_u_niet_aftrekken) - Belastingdienst - Accessed 2026-02-28
8. [Btw-tarief logies](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-logies) - Belastingdienst - Accessed 2026-02-28


---

## Business phone costs in the Netherlands (2026): deductions, VAT, and depreciation for ZZP freelancers
URL: https://contabook.co/knowledge-hub/business-phone-deduction-netherlands-zzp/
Category: Expenses | Read time: 6 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

How to treat phone handsets and subscriptions as a Dutch ZZP freelancer in 2026: what is deductible for income tax, how to reclaim VAT (BTW) with mixed private use, when €450 triggers depreciation or KIA rules, and what records to keep for 7 years.

### 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).

| VAT approach for mixed use | Input VAT you reclaim now | Extra VAT action | Typical fit |
| --- | --- | --- | --- |
| Reclaim 0% | 0% of input VAT | None | Mostly private use (for example, 80% private) |
| Reclaim business share only | Business % (for example, 80%) | None | Stable split and easy bookkeeping |
| Reclaim 100% then correct | 100% of input VAT | Pay VAT for private use at year-end | Business use is high but you want simplicity during the year |

- 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.

| 2026 KIA band (total annual investment) | KIA amount (deducted from profit) |
| --- | --- |
| <= EUR 2,900 | 0% |
| EUR 2,901 to EUR 71,683 | 28% of investment |
| EUR 71,684 to EUR 132,746 | EUR 20,072 |
| EUR 132,747 to EUR 398,236 | EUR 20,072 minus 7.56% of the amount above EUR 132,746 |
| > EUR 398,236 | 0% |

---

### 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.

| Issue | Standard consequence | Amount / rule | Where the rule is set |
| --- | --- | --- | --- |
| VAT return filed late or not filed | Late-filing penalty (aangifteverzuimboete) | Normally EUR 82 per return; in exceptional cases up to EUR 165 per return | VAT penalties policy |
| VAT paid late (after due date) | Payment penalty (betaalverzuimboete) | 3% of the late-paid VAT; minimum EUR 50; maximum EUR 6,709 | VAT payment penalties |
| Paid within the tolerance period | Possible warning instead of a penalty | Tolerance period ends 7 calendar days after the due date (first-time late payment) | VAT payment penalties |
| Repeated late payment behavior | Higher payment penalty possible | May be set up to 10% of the unpaid/late-paid VAT; never higher than EUR 6,709 per year | VAT penalties policy |
| Wrong VAT amount discovered | You must correct it | <= EUR 1,000: correct in next return; > EUR 1,000: correct via suppletie; corrections allowed for the last 5 years | VAT correction rules |
| VAT not paid at all when checked | Assessment plus payment penalty | Naheffingsaanslag plus 3% penalty (min EUR 50, max EUR 6,709) | VAT payment penalties |

### Sources
1. [Overzicht mogelijk aftrekbare zakelijke kosten](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijke_kosten/overzicht-mogelijk-aftrekbare-zakelijke-kosten) - Belastingdienst - Accessed 2026-02-28
2. [Btw aftrekken bij gemengd gebruik van goederen of diensten](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/privegebruik/gemengd_gebruik/gemengd_gebruik) - Belastingdienst - Accessed 2026-02-28
3. [Btw-tarieven](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/btw_berekenen/btw_tarief/btw_tarief) - Belastingdienst - Accessed 2026-02-28
4. [Investeren in bedrijfsmiddelen](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/investeren_in_bedrijfsmiddelen) - Belastingdienst - Accessed 2026-02-28
5. [Kleinschaligheidsinvesteringsaftrek 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/investeringsaftrek-2026/kleinschaligheidsinvesteringsaftrek-2026) - Belastingdienst - Accessed 2026-02-28
6. [Administratie bewaren voor de btw: 7 of 10 jaar](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/administratie_bewaren/administratie_bewaren) - Belastingdienst - Accessed 2026-02-28
7. [Btw-aangifte corrigeren](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren/aangifte_corrigeren) - Belastingdienst - Accessed 2026-02-28
8. [Boetes bij de btw: uitzonderlijke of bijzondere situaties](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/uitzonderlijke_of_bijzondere_situaties) - Belastingdienst - Accessed 2026-02-28


---

## Tax deductions for ZZP freelancers in the Netherlands (2026)
URL: https://contabook.co/knowledge-hub/tax-deductions-zzp-netherlands-2026/
Category: Expenses | Read time: 8 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

A plain-English guide to what Dutch ZZP freelancers can deduct in 2026, including the €1,200 zelfstandigenaftrek, 12.7% mkb-winstvrijstelling, KIA investment thresholds, VAT input tax rules, and the KOR €20,000 turnover limit.

### What business costs can a ZZP deduct from profit in 2026?
**A Dutch ZZP (zelfstandige zonder personeel) can deduct business costs from taxable profit in 2026 when the costs are made for the business interests of the enterprise. Mixed-use costs are only deductible for the business portion. Some categories have fixed limits: for example, representation and business meals have a €5,700 non-deductible threshold, or you can choose to deduct 80% instead.**
Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. For VAT return (BTW-aangifte) topics, see the [VAT return guide for freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/). For more examples, see the [deductible expenses list](/knowledge-hub/deductible-expenses-freelancers-netherlands/). These rules focus on income tax (inkomstenbelasting) deductions from profit. The guide below highlights the main 2026 limits.

The Dutch tax authority publishes an overview that shows when a cost is 0%, partly, or 100% deductible. Work-from-home workspace costs are usually 0% deductible, with limited exceptions. For conferences and seminars, travel and lodging can be capped at €1,500 unless attendance was necessary for the work. Purchases cheaper than €450 can often be deducted at once, while €450+ purchases used longer than 1 year are typically depreciated. Keep invoices and receipts in a traceable administration.

- Split mixed-use costs using a defensible business percentage (for example, 70% business / 30% private).
- For representation, business meals, and receptions: either treat the first €5,700 as non-deductible and deduct the rest, or deduct 80% of the total.
- For conferences, seminars, and study trips: travel and lodging can be capped at €1,500 if attendance was not necessary for the work.
- Home workspace in your own home is 0% deductible in many cases; check whether an exception applies before claiming rent or utilities.
- If you use a private car, motorbike, or bicycle for business trips, you can deduct €0.23 per business kilometre instead of separate fuel or parking costs.
- Business costs you made before you officially started can still be deductible if they were made with the clear intention to start the business; keep the evidence for 7 years (10 years for real estate).

---

### How much is the zelfstandigenaftrek in 2026 and who qualifies?
**In 2026, the zelfstandigenaftrek (self-employed deduction) is €1,200 if you are an income-tax entrepreneur and you meet the urencriterium (hours criterion). The hours criterion is usually at least 1,225 hours in the calendar year. The tax benefit is capped by a fixed rate of 37.56% in 2026. If profit is too low, unused zelfstandigenaftrek can be carried forward for 9 years.**
The zelfstandigenaftrek reduces taxable profit from your business before other profit-based deductions are calculated. The rule applies per calendar year, and starting mid-year does not lower the 1,225-hour requirement. If you have reached AOW age at the start of the year, the zelfstandigenaftrek (and startersaftrek) is 50% of the normal amount.

The startersaftrek is an extra €2,123 on top of the zelfstandigenaftrek when you meet the starter conditions (for example, you were not an entrepreneur in 1 or more of the previous 5 years and you used zelfstandigenaftrek no more than 2 times in that period). Keep evidence that makes your hours plausible, such as an agenda, invoices, quotes, and a time log. This documentation matters because hours are not only billable client work.

- Check that you are an ondernemer voor de inkomstenbelasting (income-tax entrepreneur) for the year.
- Confirm you spent at least 1,225 hours on the business in the calendar year (no pro-rating for late starters).
- Keep an hours log that matches real evidence (calendar, proposals, invoices, admin work).
- Apply €1,200 zelfstandigenaftrek first; add €2,123 startersaftrek only if you meet the starter conditions.
- If profit is too low, track the unused zelfstandigenaftrek so it can be offset in the next 9 years.

---

### What is the mkb-winstvrijstelling in 2026 and how do you calculate it?
**In 2026, the mkb-winstvrijstelling (MKB profit exemption) is 12.7% of profit after you subtract ondernemersaftrek (entrepreneur deductions). The tax benefit is calculated at a capped rate of 37.56% in 2026. The mkb-winstvrijstelling does not require the 1,225-hour rule and is applied in the income tax return once you report profit as winst uit onderneming (business profit).**
The mkb-winstvrijstelling is a percentage deduction, so it scales with profit. Because it is calculated after ondernemersaftrek, the order matters: you first apply deductions like zelfstandigenaftrek (and startersaftrek), then apply 12.7% to the remaining profit. The result reduces taxable income in box 1 (work and home).

In practice, the mkb-winstvrijstelling is straightforward if you have clean profit numbers. If you have a business loss, the mkb-winstvrijstelling can reduce the amount of loss that can be used, so it can be unfavourable in loss years. For many freelancers, the main risk is simply misclassifying income as business profit versus other income.

- Start with your annual profit before entrepreneur deductions (profit = revenue minus deductible costs).
- Subtract entrepreneur deductions first (for example, €1,200 zelfstandigenaftrek if eligible).
- Calculate 12.7% of the remaining profit as mkb-winstvrijstelling.
- Apply the 37.56% capped rate conceptually when estimating the cash tax impact for 2026.
- Keep the calculation order consistent year to year to avoid explaining changes during a review.

---

### How does the KIA (small-scale investment deduction) work in 2026?
**The kleinschaligheidsinvesteringsaftrek (KIA) is a profit deduction for business investments. In 2026 you can qualify if total qualifying investment is between €2,901 and €398,236. The maximum KIA is €20,072 (for investments between €71,684 and €132,746). Above €132,746 the €20,072 amount is reduced by 7.56% of the part above €132,746 until it reaches 0% above €398,236.**
KIA is claimed in your income tax calculation as a deduction from profit, separate from normal expensing or depreciation rules. The relevant number is the total qualifying investment in the year, not the number of items. If you invest €2,900 or less in total, the KIA percentage is 0% in 2026.

Because the KIA depends on annual totals, track investments by calendar year and keep purchase invoices that show what the asset is, who supplied it, and the amount. If you buy assets that are used partly privately, you usually need a business-use split for the profit calculation and a separate split for VAT input tax.

| Total qualifying investment in 2026 | KIA deduction |
| --- | --- |
| €0 - €2,900 | 0% |
| €2,901 - €71,683 | 28% of investment amount |
| €71,684 - €132,746 | €20,072 |
| €132,747 - €398,236 | €20,072 minus 7.56% of the part above €132,746 |
| > €398,236 | 0% |

---

### When can you deduct VAT (voorbelasting) on costs in 2026?
**You can deduct VAT (btw) on business purchases as input tax (voorbelasting) when the purchase is used for VAT-taxed turnover: 21%, 9%, or 0% VAT, or supplies under a reverse-charge rule. You need a proper VAT invoice with VAT shown, and the goods or services must actually be delivered to you. You deduct the input VAT in the VAT period when the VAT is charged, even if you have not paid the supplier yet.**
VAT deduction is separate from income tax deductions. For income tax profit, you usually record costs excluding VAT if you can reclaim the VAT as input tax. If you cannot reclaim VAT (for example, because you have VAT-exempt turnover), the VAT can become part of the deductible cost for profit.

If you have both VAT-taxed and VAT-exempt turnover, only the portion linked to VAT-taxed turnover is deductible as input VAT. The tax authority provides additional rules for mixed situations, cars with private use, and gifts or client entertainment where VAT deduction can be limited. Keep a simple allocation method that you can repeat each quarter.

- Check that your sales are VAT-taxed at 21%, 9%, or 0%, or VAT is reverse-charged to your customer.
- Ensure you have a VAT invoice that meets invoice requirements and shows VAT.
- Deduct VAT on purchases, costs, and investments only after the goods/services are actually delivered.
- Claim input VAT in the same VAT return period in which the VAT is charged, even if unpaid.
- Do not deduct VAT linked to VAT-exempt turnover; split mixed-use purchases based on actual use.
- Keep the invoice in your records so the VAT deduction can be traced during a check.

---

### Should you choose the KOR (small business scheme) in 2026 if you want deductions?
**Under the kleineondernemersregeling (KOR) in 2026, you can opt into a VAT exemption if your Netherlands-based business turnover is not more than €20,000 per calendar year. If you use KOR, you do not charge VAT on invoices and you do not file VAT returns, but you also cannot reclaim VAT on your costs and investments. This trade-off is often material because most Dutch VAT is 21%.**
KOR only affects VAT; it does not remove income tax obligations. The main decision is economic: if your clients cannot reclaim VAT, KOR can make your price look 21% cheaper on paper. If you have significant VAT on expenses (for example, equipment purchases), KOR can increase your net costs because input VAT is no longer refundable.

The €20,000 test is per calendar year. If turnover is close to the limit, build a simple forecast and consider how a change in VAT status would affect invoices and administration. The practical point is that KOR is easiest when turnover stays comfortably below €20,000 and your VAT-heavy expenses are limited.

| Topic | Standard VAT rules | KOR VAT exemption (≤ €20,000/year) |
| --- | --- | --- |
| VAT on invoices | You charge VAT on taxable sales (often 21% or 9%) | You do not charge VAT |
| VAT return (BTW-aangifte) | You file periodic VAT returns | No VAT returns while in KOR |
| Input VAT reclaim (voorbelasting) | You can reclaim VAT on eligible costs | No input VAT reclaim |
| Pricing impact for private customers | Invoice total includes VAT | Invoice total can be up to 21% lower if you keep net price the same |
| Administrative work | VAT ledger and return deadlines | Simplified VAT administration |

---

### What proof must you keep, and what are the main penalties if you get deductions wrong?
**For 2026, keep VAT administration records for 7 years, and keep records linked to real estate (onroerende zaken) for 10 years. Deductions are only defensible when every cost can be traced back to an invoice or other evidence. If records are missing or a return is incorrect, fixed fines and percentage-based fines can apply. The table below lists common penalty triggers.**
Store invoices and bookkeeping data so a third party can trace each deduction back to a document and, ideally, to business income. Keep the original form (digital stays digital). Separating business and private spending (for example, separate bank cards) often reduces the number of mixed transactions that need explanation.

| Issue | Rule or penalty (2026) | What to do |
| --- | --- | --- |
| Record retention (VAT administration) | Keep core records 7 years; keep real-estate related data 10 years | Archive invoices, bank statements, ledgers, and contracts in a traceable system |
| Income tax return filed late (inkomstenbelasting) | Standard late-filing fine (verzuimboete) is €469; can increase up to €6,709 for repeat failures | File on time or request an extension before the deadline |
| Not paying an income tax assessment on time | Late-payment fine is 5% of the unpaid amount (minimum €50, maximum €6,709 per failure) | Pay before the due date; adjust provisional assessments when income changes |
| Deliberately incorrect or incomplete return | Penalty can be 25% (gross negligence) or 50% (intent) of understated tax | Correct errors and keep evidence for the correction |
| Box 3 (savings and investments) deliberately incorrect | Penalty can be 75% (gross negligence) or 150% (intent) of understated box 3 tax | Keep bank and investment statements and report correctly |

### Sources
1. [Veranderingen inkomstenbelasting 2026 (overzicht)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/veranderingen-inkomstenbelasting-2026) - Belastingdienst - Accessed 2026-02-28
2. [Welke zakelijke kosten mag ik aftrekken?](https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/welke-kosten-mag-ik-aftrekken-van-mijn-bijverdiensten) - Belastingdienst - Accessed 2026-02-28
3. [Zakelijke kosten (winstberekening)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijke_kosten/zakelijke_kosten) - Belastingdienst - Accessed 2026-02-28
4. [Ondernemersaftrek 2026 (overzicht)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/ondernemersaftrek-2026/ondernemersaftrek-2026) - Belastingdienst - Accessed 2026-02-28
5. [Mkb-winstvrijstelling (uitleg + percentages)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/mkb_winstvrijstelling) - Belastingdienst - Accessed 2026-02-28
6. [Investeringsaftrek 2026 (overzicht)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/investeringsaftrek-2026/investeringsaftrek-2026) - Belastingdienst - Accessed 2026-02-28
7. [Btw aftrekken: regels en voorwaarden](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_aftrekken) - Belastingdienst - Accessed 2026-02-28
8. [Kleineondernemersregeling (KOR)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/kleineondernemersregeling/kleineondernemersregeling) - Belastingdienst - Accessed 2026-02-28


---

## Startup costs before you launch in the Netherlands (2026): reclaim VAT and deduct expenses
URL: https://contabook.co/knowledge-hub/startup-costs-netherlands-pre-launch-expenses/
Category: Expenses | Read time: 7 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

A practical 2026 guide for Dutch freelancers on deducting start-up costs (aanloopkosten) and reclaiming VAT (BTW) on pre-launch expenses, including invoice requirements, the EUR 450 depreciation rule, and key VAT deadlines and correction windows.

### 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.

| Purchase example | Gross (EUR) | VAT rate | VAT amount (EUR) | Income tax cost (EUR) |
| --- | --- | --- | --- | --- |
| Laptop for work (standard case) | 1,210.00 | 21% | 210.00 | 1,000.00 |
| Printed business book (reduced rate example) | 54.50 | 9% | 4.50 | 50.00 |
| 0% VAT supply (example) | 1,000.00 | 0% | 0.00 | 1,000.00 |
| KOR participant purchase | 121.00 | 21% | 21.00 | 121.00 |

- 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.

| Item (example) | Cost basis | Used > 1 year? | Treatment |
| --- | --- | --- | --- |
| Headset | EUR 300 (ex VAT) | Yes | Deduct in 1 year (under EUR 450) |
| Laptop | EUR 1,000 (ex VAT) | Yes | Depreciate over multiple years |
| Phone used 70% for business | EUR 800 (ex VAT) | Yes | Depreciate; deduct 70% business share |
| Computer + monitor combo | EUR 540 (ex VAT) | Yes | Treat as 1 asset; depreciate |
| Domain name for 12 months | EUR 24 (ex VAT) | No | Deduct in 1 year (covers 1 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.

| Situation | What happens | What to do | Key number / time limit |
| --- | --- | --- | --- |
| VAT return filed late (example: Q1 2026) | Risk of assessment and a fine (boete) | File and pay as soon as possible | Deadline: 30 April 2026 |
| Error discovered > EUR 1,000 | Fine risk if correction is late | Send a VAT correction within 8 weeks | 8 weeks after discovery |
| Old VAT period needs correction | Correction still possible if within the legal window | Submit a correction form covering the full year | Up to 5 years after the year |
| Invoice or receipt cannot be shown | VAT deduction or cost deduction can be refused | Store invoices and payment proof in original format | 7 years; 10 years for real estate |
| VAT return submitted too early via software | Filing can be rejected automatically | Submit from the 24th of the month before period ends | From the 24th (rule) |

### Sources
1. [Kosten gemaakt in de aanloopfase](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijke_kosten/kosten_gemaakt_in_de_aanloopfase) - Belastingdienst - Accessed 2026-02-28
2. [Zakelijke kosten](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijke_kosten/zakelijke_kosten) - Belastingdienst - Accessed 2026-02-28
3. [Hoe zit het met btw aftrekken?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/welke_btw_is_aftrekbaar/welke_btw_is_aftrekbaar) - Belastingdienst - Accessed 2026-02-28
4. [Btw-tarieven: welke tarieven zijn er, en wanneer moet u ze toepassen?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/btw_berekenen/btw_tarief/btw_tarief) - Belastingdienst - Accessed 2026-02-28
5. [Aan welke eisen moeten facturen voldoen voor uw btw-administratie?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/factuureisen/factuureisen) - Belastingdienst - Accessed 2026-02-28
6. [Wat is afschrijven?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/afschrijving/wat_is_afschrijven) - Belastingdienst - Accessed 2026-02-28
7. [Btw-aangifte corrigeren](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren/aangifte_corrigeren) - Belastingdienst - Accessed 2026-02-28
8. [Uw facturen bewaren](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/uw_facturen_bewaren) - Belastingdienst - Accessed 2026-02-28


---

## Recharging Expenses to a Client in the Netherlands (ZZP, VAT 2026)
URL: https://contabook.co/knowledge-hub/recharging-expenses-client-netherlands-zzp/
Category: Invoicing | Read time: 9 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

A 2026 guide for Dutch ZZP freelancers on recharging expenses (kosten doorbelasten): when to add 21% or 9% VAT (btw), when a reimbursement is a doorlopende post with €0 VAT, and what to put on an invoice. Includes checklists, worked examples (e.g., €1,000 + €100), and key thresholds such as the €20,000 KOR limit and the €82 late-filing penalty.

### When can you recharge expenses to a client, and do you add VAT (btw) in 2026?
**A Dutch freelancer can recharge business expenses (kosten doorbelasten) to a client. In 2026 VAT (btw) is normally calculated on the total amount charged for a service, including extra costs such as travel, shipping, or phone charges. If an expense is part of the service price, add VAT at the applicable rate (often 21% or 9%). This matters because VAT is due on the full taxable amount.**
Recharging expenses is easiest when an invoice shows a clear service fee and a clearly described expense line. Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. When an expense is billed to the freelancer, the recharged amount usually follows the VAT treatment of the main service. For filing context, see the [VAT returns guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/).

Example: a consulting fee of €1,000 plus travel costs of €100 is a taxable amount of €1,100. At 21% VAT, the VAT is €231 and the invoice total is €1,331. If the main service is taxed at 9%, the same €1,100 base creates €99 VAT and a €1,199 total.

- Train ticket of €40 added to a consulting invoice: invoice €40 and apply the same VAT rate as the service (often 21%).
- Courier or shipping cost of €15: include €15 in the taxable amount and apply 21% VAT unless the main supply uses 9%.
- Materials consumed during a job of €120: invoice €120 and apply your service VAT rate when materials are incidental.
- Phone or data charge of €10: invoice €10 and apply the same VAT rate as the main service.
- Monthly software cost passed through at €30/month: invoice €30 and apply the same VAT rate as the main service.
- Subcontractor cost of €500 billed to the freelancer: invoice €500 and apply VAT based on how the freelancer supplies the combined service.

---

### What counts as a 'doorlopende post' (disbursement) and when is it outside VAT?
**A doorlopende post (disbursement) is a cost paid in the client’s name and for the client’s account, such as a permit fee. Belastingdienst describes doorlopende posten as costs paid “in name and on behalf of the customer”, and EU VAT rules exclude true disbursements from the taxable amount when the supplier can prove the exact amount. If the conditions are met, invoice the exact reimbursement with €0 VAT shown.**
Use doorlopende posten only when the third-party supplier’s invoice or receipt is in the client’s name, the freelancer is not the actual buyer, and the freelancer is only advancing cash. EU VAT rules require the supplier to keep proof and record the amount separately (for example, in a suspense account). If any condition fails, treat the cost as a normal recharged expense and apply the VAT rules of the main service.

| Situation | Third-party invoice is in… | How you invoice it | VAT on your invoice |
| --- | --- | --- | --- |
| Permit fee (€250) paid on behalf of a client | Client | Reimburse €250 as a doorlopende post | €0 VAT shown (outside VAT scope) |
| Train ticket (€40) bought by the freelancer | Freelancer | Recharge €40 as an expense line | Apply service VAT rate (e.g., 21%) |
| Shipping (€15) arranged by the freelancer | Freelancer | Include €15 in the service price or as a separate line | Apply service VAT rate |
| Client buys software directly (€30/month) | Client | No recharge needed on the freelancer invoice | Not applicable |
| Subcontractor bills the freelancer (€500) | Freelancer | Recharge €500 as part of the freelancer’s service | Apply VAT based on the freelancer’s supply |

- The third-party document (invoice/receipt) shows the client’s name and address, not the freelancer’s.
- The cost is legally owed by the client, even if the freelancer pays it first.
- The freelancer recharges the exact amount (for example, €250 becomes €250, not €300).
- The freelancer does not add a margin, discount, or service fee on top of the amount.
- The freelancer can show proof of payment and the original third-party document for 7 years.
- The freelancer records the amount separately in bookkeeping (not as revenue), then clears it when the client reimburses.

---

### How do you invoice reimbursed expenses correctly (factuureisen) in 2026?
**A compliant invoice (factuur) must include your legal name and address, the client’s name and address, a unique invoice number, an invoice date, and a clear description of the service and any recharged expenses. For each VAT rate used, show the taxable amount, the VAT rate (21%, 9% or 0%), and the VAT amount in euros. This matters because clients often need a correct invoice to reclaim VAT.**
Describe each recharged expense in plain language and tie it to the job (for example, “Travel costs for project X, 12–13 Feb 2026”). If an expense is part of the taxable amount, showing it as a separate line is allowed, but the VAT must still be correct. For expense basics outside invoicing, see the [deductible expenses guide](/knowledge-hub/deductible-expenses-freelancers-netherlands/).

A simple layout is: one line for the service fee, one line for recharged expenses, and a VAT summary at the bottom. Example: “Consulting services €1,000” and “Travel costs €100”, then show “Subtotal €1,100”, “VAT 21% €231”, and “Total €1,331”. If you use more than one VAT rate, show separate subtotals per rate.

- Use a sequential invoice number (for example, 2026-001) and keep it unique within the business.
- State the service period or delivery date when it differs from the invoice date (for example, service on 14 Feb 2026).
- Describe the expense and quantity (for example, “2 train tickets” or “300 km travel”).
- Show the price excluding VAT and the VAT rate (21% or 9%) for each line or subtotal.
- Show the VAT amount in euros and round amounts to 2 decimals.
- If a reimbursement is a doorlopende post, show the exact amount and show €0 VAT on that line.

---

### Which VAT rate applies to recharged expenses and reverse-charge invoices?
**The Netherlands uses 21% as the standard VAT rate and 9% as the reduced rate, with 0% in specific cross-border cases. When a recharged expense is incidental to the main service, the expense usually follows the same VAT rate as that service. If the reverse-charge rule applies, do not charge VAT; write “btw verlegd” and include the client’s VAT ID on the invoice.**
Treat “expense recharging” as part of the pricing of your supply unless the expense is a doorlopende post. If you charge 21% VAT on your service, the recharged cost is typically also taxed at 21% because it is included in the taxable amount. If your service is taxed at 9%, the incidental recharged cost usually follows 9% as well.

For reverse charge (btw verleggen), the supplier does not add VAT to the invoice. The invoice must state “btw verlegd” and must include the customer’s VAT identification number (for example, an ID starting with “NL”). The invoice should still show the taxable amount per VAT rate as if VAT were not reversed.

- Main service taxed at 21%: service €1,000 + expenses €100 → taxable amount €1,100 at 21%.
- Main service taxed at 9%: service €1,000 + expenses €100 → taxable amount €1,100 at 9%.
- Doorlopende post reimbursement €250 → show €250 with €0 VAT shown (outside VAT scope).
- Reverse charge invoice €1,100 → show €1,100 and write “btw verlegd” (no VAT amount on the invoice).
- Multiple VAT rates on one invoice → split subtotals per rate (for example, €800 at 21% and €300 at 9%).

---

### How does the small business VAT scheme (KOR) change expense recharging?
**Under the small business VAT scheme (kleineondernemersregeling, KOR), a Dutch business with turnover of no more than €20,000 per calendar year can be exempt from VAT. A KOR participant may not charge VAT to clients, does not file regular VAT returns, and cannot reclaim input VAT on costs. If turnover exceeds €20,000 in one calendar year, the KOR participant must deregister immediately and the change applies immediately.**
KOR changes recharging because the client reimbursement is still money received, but VAT is not shown separately. A KOR participant typically invoices the agreed amount inclusive of any costs, because input VAT on receipts is not reclaimable. The turnover definition differs: outside KOR, turnover is usually counted excluding VAT; under KOR, turnover is the total charged to customers.

A doorlopende post can still exist under KOR if the cost is in the client’s name and for the client’s account. However, KOR participants should keep the documentation strict, because there is no regular VAT return where the amounts are visible. Keep third-party invoices and payment proof in the original form for 7 years.

- If you use KOR, do not show a VAT rate such as 21% or 9% anywhere on the invoice.
- If a client requests an invoice, mention that a VAT exemption applies (KOR) and show €0 VAT.
- Do not reclaim input VAT on receipts; treat the gross cost (including VAT) as the business cost.
- If turnover exceeds €20,000 in one calendar year, deregister for KOR immediately and apply the change immediately.
- If you recharge a cost under KOR, keep the receipt for 7 years, even if no VAT return is filed.

---

### How long must you keep receipts and invoices for reimbursed expenses, and how do you correct VAT?
**Dutch VAT administration requires keeping sent and received invoices in the original form for 7 years, and 10 years for invoices about immovable property (onroerende zaken). If a freelancer later discovers a VAT mistake, Belastingdienst requires a correction: up to €1,000 can be corrected in the next VAT return, and more than €1,000 requires a “Suppletie btw” filed as soon as possible. These time limits matter because audits can ask for proof years later.**
Store receipts, third-party invoices, and payment proof together with the client invoice that recharged the cost. Keep the documents readable and searchable, because Belastingdienst may request the full audit trail. Digital invoices must be stored digitally; printing a PDF does not replace the original digital record.

For corrections of €1,000 or less, Belastingdienst allows correction in the next VAT return. For corrections above €1,000, use the VAT correction form (Suppletie btw) in Mijn Belastingdienst Zakelijk. Keep a note explaining the error, the corrected VAT amount, and the invoice numbers affected.

- Keep the client contract or email agreement that explains which costs are rechargeable (for example, travel up to €200/month).
- Keep the original third-party invoice or receipt (for example, a €40 ticket) and proof of payment.
- Keep your client invoice and any credit notes for at least 7 years.
- If the mistake changes VAT by more than €1,000, submit a Suppletie btw as soon as possible.
- If the mistake changes VAT by €1,000 or less, correct it in the next VAT return.
- Keep a simple reconciliation: total recharged costs in 2026 invoices vs. total third-party receipts.

---

### What happens if you get reimbursed expenses or VAT wrong?
**A VAT return filed after the 7-day grace period can trigger an €82 late-filing penalty. If VAT is paid late or not fully paid, the payment default penalty can be 3% of the late amount (minimum €50, maximum €6,709). If recharged expenses were treated incorrectly, extra VAT may be due later, often 21% or 9% of the amount.**
Treat VAT errors as a cash-flow risk: a small invoicing rule mistake can create a later assessment and extra work with credit notes. When a reimbursement should have been taxed, the supplier may need to issue a corrected invoice and include the extra VAT in the next return or via a correction. When a reimbursement should have been a doorlopende post, the supplier may need to remove VAT and refund the VAT amount to the client.

| Mistake | What can happen | Typical number | How to reduce the risk |
| --- | --- | --- | --- |
| VAT return submitted after the 7-day grace period | Late-filing penalty can be charged | €82 | Submit the return before the deadline + 7 days |
| VAT paid late or not fully paid | Payment default penalty can be charged | 3% (min €50, max €6,709) | Pay on time; if short, pay the remainder quickly |
| Doorlopende post treated as normal expense | You may need to refund VAT to the client via a credit note | Example: €250 × 21% = €52.50 | Use the doorlopende-post checklist and keep third-party proof |
| Normal expense treated as doorlopende post | Underpaid VAT may be assessed later | Example: €200 × 21% = €42 | Only use doorlopende posten when the third-party invoice is in the client’s name |
| Wrong VAT rate on an expense line | Additional VAT or a corrected invoice may be needed | Difference between 21% and 9% is 12% | Check the VAT rate of the main service and keep rate logic consistent |
| VAT mistake discovered later | You may need to correct VAT via the next return or a Suppletie | €1,000 threshold | Reconcile receipts vs. invoices monthly and correct early |

### Sources
1. [Btw berekenen over diensten](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/waarover_btw_berekenen/diensten/btw_berekenen_over_diensten) - Belastingdienst - Accessed 2026-02-28
2. [Waarover geen btw berekenen?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/waarover_btw_berekenen/waarover-geen-btw-berekenen/waarover_geen_btw_berekenen) - Belastingdienst - Accessed 2026-02-28
3. [Aan welke eisen moeten facturen voldoen voor uw btw-administratie?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/factuureisen/factuureisen) - Belastingdienst - Accessed 2026-02-28
4. [Btw-tarieven: welke tarieven zijn er, en wanneer moet u ze toepassen?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/btw_berekenen/btw_tarief/btw_tarief) - Belastingdienst - Accessed 2026-02-28
5. [Kleineondernemersregeling (KOR)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/kleineondernemersregeling/kleineondernemersregeling) - Belastingdienst - Accessed 2026-02-28
6. [Uw facturen bewaren](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/uw_facturen_bewaren) - Belastingdienst - Accessed 2026-02-28
7. [Btw-aangifte corrigeren](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren/aangifte_corrigeren) - Belastingdienst - Accessed 2026-02-28
8. [Council Directive 2006/112/EC on the common system of VAT (consolidated version)](https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX%3A02006L0112-20250101) - EUR-Lex - Accessed 2026-02-28


---

## Bookkeeping checklist for ZZP freelancers in the Netherlands (2026)
URL: https://contabook.co/knowledge-hub/bookkeeping-checklist-2026-netherlands-zzp/
Category: Getting Started | Read time: 8 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

A practical 2026 bookkeeping checklist for Dutch ZZP freelancers: what to record, mandatory invoice fields (including the €100 simplified invoice rule), and the official 2026 VAT and income tax dates. Includes penalty tables with the standard €82 VAT filing penalty, the 3% late-payment rule (min €50, max €6,709), and the €469 income-tax late-filing penalty.

### What does a compliant bookkeeping system include for a Dutch freelancer (ZZP) in 2026?
**To stay compliant in 2026, a Dutch freelancer (ZZP) must keep a business administration (administratie) that allows the Tax Administration (Belastingdienst) to check taxes within a reasonable time. Core bookkeeping records must be kept for 7 years, and some VAT records must be kept for 10 years (for example, immovable property and certain One Stop Shop records). Keep documents in the original form (digital stays digital).**
Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. A 2026 bookkeeping setup should let a freelancer prove every euro of income and cost with a document and a matching payment. The administration must show an audit trail from source document (invoice/receipt) to bank transaction to totals used in VAT return (BTW-aangifte) and income tax (inkomstenbelasting).

A simple way to stay organized is to close the books every month: save bank statements, book new invoices, and mark unpaid items. If bookkeeping is done in a cloud tool or by a third party, the freelancer remains responsible for keeping data available for the full retention period. The Belastingdienst brochure on automated administration recommends clear agreements on availability and responsibilities (for example, in an SLA).

- Sales invoices with sequential invoice numbers (no duplicates) and a delivery date when relevant.
- Purchase invoices and receipts (bonnen), plus proof of payment (bank transaction).
- Bank statements and payment references that link to each invoice line.
- A debtor and creditor list (open invoices) at least once per quarter.
- Contracts, subscriptions, and business correspondence that explains the business purpose of costs.
- Asset and investment records (purchase, use date, and depreciation schedule) kept for 7 years.
- VAT-specific records kept for 10 years when the law requires it (for example, immovable property or OSS records).

---

### Which invoice fields are mandatory in the Netherlands in 2026?
**A standard Dutch VAT invoice in 2026 must include fields such as the supplier and customer names and addresses, the supplier's VAT identification number (btw-id), the invoice date, and a unique invoice number in a sequential series. If the total invoice amount is at most €100 (including VAT), a simplified invoice is allowed with fewer fields. For B2B supplies, invoices are generally sent by the 15th day of the following month.**
Missing invoice fields can block VAT reclaim on business costs, so keep a checklist and fix supplier invoices quickly (ideally within 7 days of receipt). For example, an invoice number must be unique within a series and the supplier's btw-id must be present. For how to document business costs in practice, see the [deductible expenses guide](/knowledge-hub/deductible-expenses-freelancers-netherlands/).

Invoices are part of the business administration and must be kept in the form in which they were sent or received. Digital invoices must be stored digitally. Paper receipts can be scanned and stored digitally if the scan is a complete and accurate copy. A simplified invoice can be used for small amounts up to €100 (including VAT), but it still needs the issue date, supplier details, what was supplied, and the VAT.

| Document type | When allowed | Minimum fields | Key thresholds |
| --- | --- | --- | --- |
| Full VAT invoice | Default for most B2B supplies | Names/addresses, btw-id, invoice date, sequential invoice number, description/quantity, VAT rate & amount | No threshold |
| Simplified invoice | Small invoice amounts or correction invoice | Issue date, supplier name/address, description, VAT, and reference to original invoice if correcting | <= €100 incl. VAT |
| Receipt used as simplified invoice | If it contains the simplified invoice fields | Same as simplified invoice fields (must show VAT amount) | <= €100 incl. VAT |

- Supplier legal name and full address, and customer legal name and full address.
- Supplier VAT identification number (btw-id) with country code (NL...).
- Supplier KvK number if the supplier is registered in the Dutch Trade Register.
- Invoice issue date and a unique invoice number in a sequential series.
- Description of goods/services, quantity, and (if different) the delivery/performance date.
- VAT rate (21%, 9%, 0% or exemption reference where applicable) and the VAT amount.
- Total amount payable (including VAT) and, if relevant, any discounts or surcharges.

---

### What are the 2026 VAT return (BTW-aangifte) deadlines for quarterly filers?
**For quarterly VAT filers in 2026, both the VAT return (BTW-aangifte) and the payment must be received by: 30 April 2026 (Q1), 31 July 2026 (Q2), 31 October 2026 (Q3), and 31 January 2027 (Q4). If VAT is filed yearly, the 2026 annual return and payment are due by 31 March 2027. Missing these dates can trigger penalties and a VAT assessment.**
Most freelancers file VAT per quarter. The Belastingdienst publishes the exact due dates for each quarter, and the same date applies to filing and payment. If VAT is submitted via administration or bookkeeping software, the Belastingdienst portal accepts submission from the 24th of the month before the end of the period. See the [VAT returns guide for expat freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/) for the core boxes and common mistakes.

Start preparing VAT at least 10 days before the deadline. Reconcile bank transactions to invoices, check that the VAT rate per sale is correct (21%, 9% or 0%), and confirm that purchase invoices meet the legal invoice requirements before reclaiming input VAT. If a quarter has no sales, a nil return (nihilaangifte) is still required when the Belastingdienst expects a return for that period.

| VAT period | Return + payment due date |
| --- | --- |
| Q1 2026 (Jan-Mar) | 30 April 2026 |
| Q2 2026 (Apr-Jun) | 31 July 2026 |
| Q3 2026 (Jul-Sep) | 31 October 2026 |
| Q4 2026 (Oct-Dec) | 31 January 2027 |
| Annual filer: year 2026 | 31 March 2027 |

- Day -10: export bank transactions for the quarter and match every business payment to an invoice or receipt.
- Day -7: check sales invoices for correct VAT rate (21%, 9%, 0%) and correct btw-id formatting.
- Day -5: verify purchase invoices have all mandatory fields before reclaiming VAT.
- Day -3: review VAT totals per box and compare to the previous quarter for outliers (+/- 20% or more).
- Day -1: submit the VAT return and save the submission confirmation and payment reference.
- Day 0: pay VAT so that the amount is received by the Belastingdienst on the due date.

---

### When is the 2025 income tax return due in 2026, and how do you request extension?
**The 2025 income tax return (inkomstenbelasting) is usually due by 1 May 2026, based on the date in the official tax return letter (aangiftebrief). If the deadline cannot be met, request extension (uitstel) before 1 May 2026; the standard extension runs to 1 September 2026 and the Belastingdienst confirms the request within 3 weeks. Filing on time reduces the risk of reminders, penalties, and tax interest.**
Income tax uses the calendar year (2025) but is filed in 2026. A freelancer should close 2025 bookkeeping before starting the return: confirm total turnover, collect all deductible cost invoices, and ensure business and private costs are separated. If deductions are claimed, the freelancer must keep evidence in the administration for 7 years, including invoices, receipts, and payment proof.

An extension changes the filing deadline, not the bookkeeping requirements. If a freelancer files together with a fiscal partner, each person must request extension separately unless a formal authorization is in place. The Belastingdienst answers extension requests by letter, so save the confirmation in the 2025 tax folder and use the new deadline (often 1 September 2026) as the planning anchor.

| Action | Latest date | What to save |
| --- | --- | --- |
| Request extension (uitstel) for 2025 income tax | Before 1 May 2026 | Confirmation letter (PDF scan) |
| File 2025 income tax return without extension | 1 May 2026 (often) | Submission confirmation |
| File 2025 income tax return with extension | 1 September 2026 (standard) | Submission confirmation + extension letter |
| Keep evidence for tax checks | 7 years (standard retention) | Invoices, receipts, bank statements, contracts |

- By February 2026: ensure the 2025 invoice sequence has no gaps or duplicates and that all invoices have a delivery date when required.
- Before 1 May 2026: file the 2025 income tax return, or request extension before 1 May 2026.
- By 1 September 2026 (if extended): submit the income tax return and save the confirmation PDF.
- Keep a 7-year archive for 2025: invoices, receipts, bank statements, and contracts that support deductions.
- Check VAT returns for 2025 against bookkeeping totals before finalizing the income tax profit figure.
- Store the 2025 profit-and-loss summary and supporting exports in a format that can be reproduced later.

---

### What penalties apply if you miss a VAT return or payment deadline in 2026?
**Missing a VAT deadline can create two separate penalties in 2026: one for filing and one for paying. A late or missing VAT return usually triggers a €82 filing penalty, and repeat cases can be penalized up to €165 per return. A late VAT payment triggers a 3% penalty (minimum €50, maximum €6,709). If late payment happens often, the rate can be raised up to 10%, capped at €6,709 per year.**
If a freelancer misses a VAT deadline, submit the VAT return in Mijn Belastingdienst Zakelijk as soon as possible and pay the VAT due using the correct payment reference. Save the submission confirmation and the bank payment proof in the VAT folder for the year. Fast action reduces the chance of repeat penalties and keeps the bookkeeping archive complete for the 7-year retention period.

| Missed obligation (VAT) | When it applies in 2026 | Standard consequence | Amounts / caps |
| --- | --- | --- | --- |
| File VAT return late (aangifteverzuim) | Late or missing VAT return | Filing penalty | €82 per return |
| Repeat late VAT returns | Frequent aangifteverzuim | Higher filing penalty | Up to €165 per return |
| Pay VAT late or not fully | VAT due is paid after the deadline | Payment penalty | 3% of late amount; min €50; max €6,709 |
| Pay VAT late frequently | Pattern of late payment | Higher payment penalty rate possible | Up to 10% of late amount; cap €6,709 per year |

---

### What happens if you file the income tax return late (or not at all) in 2026?
**If an income tax return is late in 2026, the Belastingdienst can send a reminder and then a demand (aanmaning). After the aanmaning, the return must be received within 10 working days. Filing after that can trigger a €469 administrative penalty (verzuimboete), which can rise to €6,709 for repeat late filing. If no return is filed, the Belastingdienst estimates the income and issues an assessment. Income tax interest is 5% from 1 January 2026.**
If a freelancer is late, submit the return as soon as possible, even if some amounts are estimates, and correct later if needed through the available correction route. Keep the full 7-year evidence package (invoices, bank statements, and contracts) ready for questions, because late filing increases the chance of follow-up. Use the aanmaning date to count the 10 working days and avoid triggering the €469 penalty.

| Situation (income tax) | Trigger | Consequence | Amounts / deadlines |
| --- | --- | --- | --- |
| Return late after aanmaning | Return received after the 10-working-day demand period | Verzuimboete | €469 standard; up to €6,709 if repeated |
| No return filed | No return after reminders/demand | Estimated assessment (aanslag) + penalty | Income is estimated; penalty applies |
| Late filing (general) | Return arrives after the applicable deadline | Tax interest risk | Tax interest may apply; 5% from 1 Jan 2026 |
| Repeat late filing | Repeated failure to comply | Higher penalty risk | Up to €6,709 |

### Sources
1. [Zakelijke administratie bijhouden en bewaarplicht](https://ondernemersplein.overheid.nl/wetten-en-regels/administratie-bijhouden-en-bewaren/) - Ondernemersplein (RVO) - Accessed 2026-02-28
2. [Uw geautomatiseerde administratie en de fiscale bewaarplicht (PDF)](https://download.belastingdienst.nl/belastingdienst/docs/geautomatiseerde_administratie_en_fiscale_bewaarplicht_al0401z13fd.pdf) - Belastingdienst - Accessed 2026-02-28
3. [Facturen maken en sturen](https://ondernemersplein.overheid.nl/wetten-en-regels/facturen-maken-en-versturen/) - Ondernemersplein (RVO) - Accessed 2026-02-28
4. [Btw-tarieven: welke tarieven zijn er, en wanneer moet u ze toepassen?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/btw_berekenen/btw_tarief/btw_tarief) - Belastingdienst - Accessed 2026-02-28
5. [Wanneer moeten mijn btw-aangifte en mijn betaling binnen zijn? (2026 dates)](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/uiterste-aangifte-en-betaaldatums) - Belastingdienst - Accessed 2026-02-28
6. [Btw: u betaalt te laat of u betaalt niet of te weinig (betaalverzuim)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_betaalt_niet_te_laat_of_te_weinig) - Belastingdienst - Accessed 2026-02-28
7. [Bijzondere situaties van boetes bij de btw](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/uitzonderlijke_of_bijzondere_situaties) - Belastingdienst - Accessed 2026-02-28
8. [Wat gebeurt er als ik geen aangifte inkomstenbelasting doe? Of te laat of onvolledig?](https://www.belastingdienst.nl/wps/wcm/connect/nl/belastingaangifte/content/wat-gebeurt-er-als-ik-geen-aangifte-doe-of-te-laat-of-onvolledig) - Belastingdienst - Accessed 2026-02-28


---

## Business meals deductible in the Netherlands (2026 ZZP guide)
URL: https://contabook.co/knowledge-hub/business-meals-deductible-netherlands-2026/
Category: Expenses | Read time: 6 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

In 2026, business meals in the Netherlands are usually only partly deductible for freelancers (ZZP). This guide explains the €5,700 threshold, the 80% method, when VAT on horeca meals is (not) deductible, and what records to keep for 7 years.

### Are business meals deductible for ZZP freelancers in the Netherlands in 2026?
**Yes, but usually only partly. In 2026, most business meal costs (for example client lunches) are treated as ‘mixed costs’ (gemengde kosten) with a private element. If you are a ZZP (sole trader) and an income-tax entrepreneur, you typically deduct either (a) only the part above the €5,700 threshold, or (b) 80% of the total eligible costs. This yearly choice can change your taxable profit by hundreds or thousands of euros.**
Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. In Dutch income tax, business meals normally fall under ‘food, drinks and stimulants’ (voedsel, drank en genotmiddelen) and can also overlap with ‘representation costs’ (representatiekosten). These categories are limited-deductible because they are assumed to be partly private, even when the meeting is 100% work-related.

In practice, you choose the method that gives the higher deduction for the year. Example: if you spend €1,200 on qualifying business meals in 2026, the 80% method lets you deduct €960. Under the threshold method, if your total limited-deductible costs stay under €5,700 for the year, the deductible amount is €0 for that category.

---

### Which meal and hospitality costs count as limited-deductible costs in 2026?
**‘Business meals’ usually means costs for food and drink bought for business purposes, but the tax treatment depends on the category. In 2026, lunches and dinners with clients, coffee for meetings, and similar hospitality costs are generally limited-deductible (often 80% for income-tax entrepreneurs). Purely private food and drink is 0% deductible, even if the receipt is in your business name. Clear categorisation prevents claiming 100% where only 80% is allowed.**
Costs count as business only if they are made for the business interest of the enterprise (zakelijk belang) and are reasonable in amount. When a cost has both a business and private element, the deduction is limited and you apply either the €5,700 threshold or the 80% method.

For broader context, compare this topic with [deductible expenses for freelancers](/knowledge-hub/deductible-expenses-freelancers-netherlands/) so you keep meal costs consistent with other mixed expenses (for example gifts and representation). That guide also helps you decide whether to book a cost excluding VAT or including VAT when input VAT is not deductible, so your income-tax profit and VAT returns stay aligned.

- Restaurant lunch or dinner with a client or supplier (including a tip on the bill).
- Catering ordered for a business meeting (sandwiches, coffee, snacks).
- Coffee, tea, milk, and soft drinks bought for meetings at your workspace.
- Food and drinks during a business trip day (the private element still applies).
- Hospitality at a networking event you attend for business purposes.
- Purely private groceries or personal meals (never deductible: 0%).

---

### How do you apply the €5,700 threshold vs the 80% method in income tax (2026)?
**In 2026, you can process limited-deductible costs in income tax using one of two methods: (1) the threshold method, where only the part above €5,700 is deductible, or (2) the 80% method, where you deduct 80% of the eligible costs and treat 20% as non-deductible. This matters because the deductible amount can differ by thousands of euros in a high-expense year.**
When you prepare your annual profit (winst) for income tax, pick one method for the year for these limited categories and apply it consistently. Example: with €8,000 of qualifying limited-deductible costs, the threshold method gives €8,000 − €5,700 = €2,300 deductible, while the 80% method gives €6,400 deductible. If the VAT on a meal is not deductible in VAT returns, you generally deduct the cost including VAT in income tax.

| Method (2026) | How the deduction works | Example with €8,000 costs | Typical best fit |
| --- | --- | --- | --- |
| Threshold method (€5,700) | Deduct only the part above €5,700 | €2,300 deductible | When total limited costs are close to or below €5,700 |
| 80% method | Deduct 80% and treat 20% as private/non-deductible | €6,400 deductible | When total limited costs are well above €5,700 |
| Annual choice | You choose the most favourable method per tax year | Choice can change deduction by €4,100 in this example | Re-check each year before filing |

---

### Can you reclaim VAT (btw) on restaurant meals and catering in 2026?
**Usually no. In 2026, VAT (btw) on horeca meals is generally not deductible as input VAT when you are the end user (0% deduction), even if the meeting is business-related. Input VAT is only possible if you recharge the horeca service to a third party and invoice it with VAT. This determines whether you book the cost VAT-inclusive.**
If you cannot deduct the VAT on a restaurant meal in your VAT return (BTW-aangifte), you normally treat the full amount (including VAT) as your expense for income tax. This is why the VAT rule can change the income-tax bookkeeping result even when the ‘80% vs €5,700’ rule stays the same.

For other hospitality-like costs, separate rules can apply (for example, gifts and staff provisions can trigger the €227 (ex VAT) threshold per recipient per year). To avoid mixing rules, keep a clear note for each receipt and review [VAT return rules in the Netherlands](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/) if you file VAT yourself.

- Restaurant meals consumed by you/your guests: input VAT is generally not deductible when you are the end user (0% deduction).
- Recharging a horeca bill to a client (with VAT on your invoice): input VAT can be deductible under the conditions in the VAT guidance.
- If input VAT is not deductible, book the expense including VAT for income tax.
- Gifts and staff provisions can require paying back input VAT if you exceed €227 (ex VAT) per recipient per year.
- Keep the receipt plus a business-purpose note for 7 years so you can explain the expense later.

---

### What evidence should you keep for business meals in 2026?
**Keep ‘proof plus context’. In 2026, you generally must keep invoices and receipts for 7 years (10 years for certain real-estate related records). For business meals, add the business purpose, attendees, date and place. Scanned receipts are allowed if the digital copy is complete and accurate. Good records protect your deduction in a review.**
Store each meal receipt with the supplier name, date, items, and VAT shown, and keep the file in the form you received it (paper stays paper; digital stays digital). Add a short note (10–20 words) describing the business reason (for example, ‘sales meeting with client X about project Y’) and who attended. This makes the link to business activity clear even 7 years later when you may not remember the context.

- Original receipt or invoice (paper or digital), kept in the form you received it.
- Date, location, and vendor name (restaurant/caterer).
- Names or company of attendees (at least the business relationship).
- Business purpose in plain English (1 sentence).
- Breakdown of items and VAT (if shown on the receipt).
- Retention: keep the record for 7 years (or 10 years for certain property-related items).

---

### What happens if you deduct business meals incorrectly or lack proof?
**If a meal cost is booked incorrectly, the usual outcome is that the deduction is reduced to €0 for that item and your taxable profit increases by 100% of the disallowed amount, which increases tax due. In a review, the tax authority can ask you to show the receipt and explain the business purpose. If you cannot, you may need to correct income tax and VAT filings and repay VAT that was deducted incorrectly.**
The simplest risk control is consistency: decide whether the cost is a business meal, a gift, or a private expense, then apply the matching rule (80% method or €5,700 threshold, and VAT rules on horeca). Keeping receipts in the required form for 7 years reduces the chance of losing deductions purely due to missing documentation.

| Mistake or gap | Likely tax outcome | Typical correction action | Prevent with |
| --- | --- | --- | --- |
| No receipt/invoice kept | Expense can be rejected (0% deductible) | Remove the cost from your profit calculation | Save receipts for 7 years in the original form |
| No business purpose documented | Expense can be treated as private (0% deductible) | Add contemporaneous notes; if late, expect disallowance | Add a 1-sentence purpose note when booking |
| Used threshold method but costs under €5,700 | Deduction for the category becomes €0 | Switch to 80% method if allowed/beneficial | Re-check method choice before filing |
| Deducted VAT on horeca meal as end user | Input VAT must be repaid | Correct the VAT return | Flag horeca receipts as ‘VAT not deductible’ by default |
| Mixed in gifts with meal costs without tracking recipient | BUA test can be wrong around €227 | Reconcile per recipient per year | Track recipient totals for gifts/staff benefits |

### Sources
1. [Overzicht mogelijk aftrekbare zakelijke kosten](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijke_kosten/overzicht-mogelijk-aftrekbare-zakelijke-kosten) - Belastingdienst - Accessed 2026-02-28
2. [Drempel beperkt aftrekbare kosten 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/drempel-beperkt-aftrekbare-kosten-2026) - Belastingdienst - Accessed 2026-02-28
3. [Zakelijke kosten](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijke_kosten/zakelijke_kosten) - Belastingdienst - Accessed 2026-02-28
4. [Btw aftrekken bij uitgaven in de horeca](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/welke_btw_is_aftrekbaar/bijzondere_situaties/uitgaven_in_de_horeca) - Belastingdienst - Accessed 2026-02-28
5. [Btw aftrekken en drempelbedrag giften, relatiegeschenken en personeelsvoorzieningen](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/personeelsvoorzieningen_en_relatiegeschenken/drempelbedrag_personeelsvoorzieningen_giften_en_relatiegeschenken) - Belastingdienst - Accessed 2026-02-28
6. [Uw facturen bewaren](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/uw_facturen_bewaren) - Belastingdienst - Accessed 2026-02-28


---

## Bookkeeper Fees in the Netherlands (2026): What Freelancers Can Deduct and Reclaim
URL: https://contabook.co/knowledge-hub/bookkeeper-fees-netherlands-expat-freelancer/
Category: Expenses | Read time: 6 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

How bookkeeping and accountant fees are treated for Dutch freelancers (ZZP'ers) in 2026: deductibility for income tax, VAT (BTW) reclaim rules, invoice requirements, record retention, key VAT deadlines, and the standard late-filing and late-payment outcomes.

### Are bookkeeping and accountant fees deductible for a ZZP'er in the Netherlands (2026)?
**Bookkeeping and accountant fees are deductible only when the fees serve the business interests of the freelance business. Private expenses are not deductible, and mixed expenses are deductible only for the business portion. If VAT can be reclaimed as input VAT (voorbelasting), record the income-tax cost excluding VAT; if VAT cannot be reclaimed, record the cost including VAT. Keep invoices and evidence for 7 years.**
Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. Bookkeeping fees matter because the fees reduce taxable profit (winst) only when the fees are documented as business costs. Use the same discipline as for any other expense, including the items in the [deductible expenses guide](/knowledge-hub/deductible-expenses-freelancers-netherlands/). The tax office can ask for proof during the 7-year retention period.

Costs made before the start date can still be deductible if the costs were made for the business activity, for example advice during the start-up phase. Record the fee as a business cost in the year the fee relates to. If the supplier charged VAT and the freelancer deducts the VAT in the VAT return (BTW-aangifte), the income-tax expense is the net amount; if VAT is not deductible, the income-tax expense is the gross amount.

- Keep the invoice and payment proof in the business administration for 7 years.
- Check whether the fee is fully business-related; if the fee is partly private, record only the business part.
- Record the fee excluding VAT when the VAT is deducted as input VAT (voorbelasting).
- Record the fee including VAT when the VAT cannot be deducted (for example under a VAT exemption).
- Use a clear description in the bookkeeping record (for example: 'bookkeeping fees, Q1 2026').
- Keep start-up invoices as well when the invoices relate to setting up the business.

---

### Can you reclaim VAT (BTW) on bookkeeping fees in 2026?
**VAT (BTW) on a bookkeeper's invoice is deductible as input VAT (voorbelasting) only when the service is used for VAT-taxed turnover (21%, 9% or 0%, or reverse-charge cases), the freelancer has a valid VAT invoice, and the service has actually been supplied. If the freelancer uses the small-business VAT scheme (KOR) with turnover of €20,000 or less per calendar year, the freelancer does not file VAT returns and cannot reclaim VAT on costs.**
VAT reclaim matters because reclaiming 21% VAT on recurring fees can be a material cash-flow difference over 12 months. The VAT return is where input VAT (voorbelasting) is claimed, so the bookkeeping record should match what is reported in the [VAT returns guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/). If the freelancer joins the KOR, the freelancer stops charging VAT and also loses the right to reclaim VAT on business costs.

- Use the purchased service for VAT-taxed turnover (21%, 9% or 0%) or for reverse-charge work.
- Do not deduct VAT on costs that relate to VAT-exempt turnover (vrijgestelde omzet).
- Obtain an invoice that shows VAT and meets VAT invoice requirements.
- Ensure the service was actually supplied (for example, the period covered is stated).
- Claim the input VAT in the VAT return (BTW-aangifte), not in the income-tax return.
- If the freelancer uses the KOR (≤ €20,000 turnover per year), do not claim input VAT.

---

### What must be on a bookkeeper invoice to reclaim VAT or deduct the cost?
**A bookkeeping invoice must meet VAT invoice rules to support VAT reclaim and to document the business expense. At minimum, the invoice must show both parties' names and addresses, the supplier's VAT identification number, the invoice date, and a unique invoice number. The invoice must also show a description of the service, the amount excluding VAT, the VAT rate, and the VAT amount. For invoices of €100 or less (including VAT), fewer details are permitted.**
Invoice details matter because missing fields can block input VAT (voorbelasting) deduction during a check. Treat bookkeeping invoices like any other purchase invoice in the administration: store the invoice in the original format and ensure the VAT rate and VAT amount are clearly stated. When the invoice total is €100 or less (including VAT), simplified invoice rules can apply, but the supplier must still show enough detail to support the VAT amount.

- Supplier legal name and customer legal name.
- Supplier address and customer address (not only a PO box).
- Supplier VAT identification number (starts with 'NL').
- Supplier KvK number (when registered with KvK).
- Invoice issue date and (if different) the supply date or prepayment date.
- Unique sequential invoice number (no duplicates).
- Amount excluding VAT, VAT rate, and VAT amount.

---

### Which records must a freelancer keep, and for how many years (7 vs 10)?
**Dutch freelancers must keep a business administration that is checkable by the tax office. For VAT records, the normal retention period is 7 years. Information and invoices related to immovable property (onroerende zaken) and rights in immovable property must be kept for 10 years. Invoices must be kept in the original form (paper stays paper; digital stays digital), but scanning is allowed when the scan is a complete and authentic copy.**
Retention rules matter because the tax office can request records long after a VAT period is filed. Keep the core records (sales and purchase invoices, ledgers, and VAT calculations) for at least 7 years, and keep immovable-property records for 10 years. The retention period starts when the data is no longer current, for example after a 4-year lease contract ends and the lease contract record becomes historical.

Store invoices in a way that remains readable during the full retention period. If a freelancer scans paper invoices, the scan must be a complete and correct representation of the original, including authenticity features. Keep the scanned record for the same 7-year or 10-year period, and ensure the records can be provided within a reasonable time.

| Record category | Examples to store | Minimum retention (VAT) |
| --- | --- | --- |
| Sales invoices | Customer invoices and credit notes | 7 years |
| Purchase invoices | Supplier invoices (including bookkeeping fees) | 7 years |
| In- and sales administration | Purchase and sales registers, order confirmations | 7 years |
| General ledger (grootboek) | Journal entries and reconciliations | 7 years |
| VAT working papers | Calculations supporting the VAT return (BTW-aangifte) | 7 years |
| Immovable property (onroerende zaken) | Contracts and invoices for buildings, renovations, rights | 10 years |

---

### When are VAT returns due in 2026 (monthly, quarterly, yearly)?
**VAT returns (BTW-aangifte) and VAT payments are due by the schedule published by the tax office. For quarterly filers in 2026, the deadlines are Q1 2026: 30 April 2026, Q2 2026: 31 July 2026, Q3 2026: 31 October 2026, and Q4 2026: 31 January 2027. Annual VAT filing for 2026 is due by 31 March 2027. When filing through accounting software, submission opens on the 24th of the month before the period ends.**
Deadlines matter because a VAT return filed even 1 day late can trigger a penalty after the 7-day grace period. Use the filing frequency stated in the VAT letter (monthly, quarterly, or yearly) and plan backward from the due date. If the freelancer uses bookkeeping software, the VAT return cannot be submitted before the 24th of the month before the end of the VAT period, so last-minute filing is riskier.

| Filing frequency | VAT period | Due date for return + payment |
| --- | --- | --- |
| Monthly | January 2026 | 28 February 2026 |
| Monthly | December 2026 | 31 January 2027 |
| Quarterly | Q1 2026 | 30 April 2026 |
| Quarterly | Q2 2026 | 31 July 2026 |
| Quarterly | Q3 2026 | 31 October 2026 |
| Quarterly | Q4 2026 | 31 January 2027 |
| Yearly | 2026 | 31 March 2027 |

---

### What happens if you file or pay VAT late in 2026?
**If a VAT return is received more than 7 calendar days after the deadline, the standard late-filing penalty is €82. If a VAT payment is received more than 7 calendar days after the payment deadline, the standard late-payment penalty is 3% of the late-paid VAT, with a minimum of €50 and a maximum of €6,709. Because penalties apply per VAT period, repeated delays across 4 quarters or 12 months can create multiple separate penalties.**
The table lists standard outcomes that matter most for freelancers: late filing, late payment, and situations where the tax office issues an assessment because a return was not received. Each row shows the standard amount and the trigger condition in plain language. Use the table as a checklist for risk, because the same euro amounts can repeat each period if the underlying process issue is not fixed.

| Situation | Trigger (deadline + grace) | Standard outcome / amount |
| --- | --- | --- |
| VAT return filed within grace | Return received within 7 calendar days after the deadline | No late-filing penalty |
| VAT return filed late | Return received more than 7 calendar days after the deadline | Late-filing penalty €82 |
| VAT paid within grace | Payment received within 7 calendar days after the deadline | Possibly no penalty; a warning (verzuimmededeling) can be issued |
| VAT paid late | Payment received more than 7 calendar days after the deadline | Late-payment penalty 3% (min €50, max €6,709) |
| VAT not paid or paid too little at check time | (Part of) VAT unpaid when the tax office checks | Assessment (naheffingsaanslag) + 3% penalty (min €50, max €6,709) |
| Multiple periods delayed | Delays repeat across 4 quarters or 12 months | Multiple separate penalties across periods |

### Sources
1. [Zakelijke kosten](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijke_kosten/zakelijke_kosten) - Belastingdienst - Accessed 2026-02-28
2. [Welke btw mag u aftrekken?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/welke_btw_is_aftrekbaar/welke_btw_mag_u_aftrekken) - Belastingdienst - Accessed 2026-02-28
3. [Kleineondernemersregeling (KOR)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/kleineondernemersregeling/kleineondernemersregeling) - Belastingdienst - Accessed 2026-02-28
4. [Factuureisen](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/factuureisen/factuureisen) - Belastingdienst - Accessed 2026-02-28
5. [Administratie bewaren (7 of 10 jaar)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/administratie_bewaren/administratie_bewaren) - Belastingdienst - Accessed 2026-02-28
6. [Uiterste aangifte- en betaaldatums btw](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/uiterste-aangifte-en-betaaldatums) - Belastingdienst - Accessed 2026-02-28
7. [U doet geen of te laat aangifte (aangifteverzuim)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_doet_geen_of_te_laat_aangifte) - Belastingdienst - Accessed 2026-02-28
8. [U betaalt niet, te laat of te weinig (betaalverzuim)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_betaalt_niet_te_laat_of_te_weinig) - Belastingdienst - Accessed 2026-02-28


---

## Is a bookkeeper mandatory for freelancers (ZZP) in the Netherlands? (2026 rules)
URL: https://contabook.co/knowledge-hub/bookkeeper-mandatory-netherlands-zzp-2026/
Category: Getting Started | Read time: 6 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

Dutch freelancers must keep a business administration for at least 7 years (10 years for immovable-property records) and meet VAT invoicing and filing obligations. This guide explains what to record, what a compliant VAT invoice needs, and the 2026 VAT due dates and penalties.

### Is a bookkeeper mandatory for ZZP freelancers in the Netherlands in 2026?
**Dutch freelancers (zzp’ers) are legally required to keep a business administration (administratie) that allows the Dutch Tax Administration (Belastingdienst) to check sales, costs, and VAT. The obligation is about records, not about hiring a professional: you may keep the books yourself. You must still keep key records for at least 7 years (10 years for immovable-property invoices) and file tax returns correctly and on time.**
Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. A freelancer can do bookkeeping without a bookkeeper if the administration clearly shows (1) revenue and issued invoices, (2) business costs and received invoices, and (3) VAT you charged and reclaimed. The Belastingdienst must be able to check the administration within a reasonable time, so consistent naming and storage matter.

Outsourcing bookkeeping can reduce mistakes, but outsourcing does not transfer responsibility. The entrepreneur remains responsible for the correctness of VAT returns (BTW-aangifte), income tax reporting, and the supporting documents behind every number. When the administration is incomplete, the Belastingdienst can correct returns and may impose penalties, so the key decision is whether the entrepreneur can keep the records accurate and up to date.

- Record every sale and keep a copy of each outgoing invoice.
- Store every purchase invoice and receipt; link it to the business purpose.
- Reconcile bank transactions to invoices at least once per month (12 checks per year).
- Track VAT per invoice line (21%, 9%, 0% or exempt) so the VAT return can be explained.
- Keep records for 7 years (10 years for immovable property and certain OSS records).
- File VAT returns by the statutory due date and pay the VAT due by the same date.

---

### What do you need to keep in your business administration, and for how long?
**Your administration must contain enough detail to reconstruct your business results and VAT position. The basic records (for example, sales and purchase ledgers and the general ledger) must be kept for 7 years. Records about immovable property (onroerende zaken) and related rights must be kept for 10 years. Sent and received invoices must be kept for the same periods, in the original format.**
The retention period starts when a record stops being current. For example, if a lease contract runs for 4 years, the contract stays part of the active administration during those 4 years and the 7-year retention period starts after the contract ends. This rule matters for long-running agreements (leases, loans, subscriptions) because the storage clock starts later than the signing date.

Digital storage is allowed. If you receive an invoice digitally, keep it digitally; you do not need to print it. Paper receipts can be scanned and stored digitally if the scan is a correct and complete representation of the original and the authenticity features are kept. Keep the files searchable so an inspection can be handled quickly.

- Sales invoices (sent) and credit notes.
- Purchase invoices (received) and expense receipts.
- Bank statements and payment confirmations.
- VAT calculations and VAT return summaries per period.
- Contracts and long-term agreements (for example, a 4-year lease).
- Asset documents (equipment purchases, depreciation schedules).
- Communications that change the tax position (for example, approvals or corrections).

---

### What must be on a Dutch VAT invoice in 2026?
**A Dutch VAT invoice must include specific fields such as the supplier and customer names and addresses, the supplier VAT ID (btw-identificatienummer), invoice date, a unique invoice number, the supply date (or advance payment date), the amount excluding VAT, the VAT rate, and the VAT amount. If the total invoice amount is €100 or less (including VAT), fewer fields are required. Standard VAT rates include 21% and 9% (and sometimes 0%).**
Invoice rules are part of the VAT administration (btw-administratie). If you want a step-by-step VAT filing overview, see the guide on [VAT returns in the Netherlands](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/). Missing invoice fields can block a customer’s VAT reclaim and can make your own VAT return harder to defend, because the VAT numbers must be traceable back to each invoice line.

If the total invoice amount is €100 or less (including VAT), fewer invoice fields are required. In some cross-border or special situations, extra fields may be required, so always keep the underlying contract or order details. Keep invoice numbering sequential; each invoice number may be used only once, and keep the supply date (or advance payment date) with the invoice.

- Supplier legal name, address, and VAT ID (NL…); add KVK number if registered.
- Customer legal name and full address.
- Invoice date and the date of supply (or advance payment date).
- Unique invoice number (sequential; used once).
- Description and quantity/extent of goods or services.
- Amount excluding VAT (and unit price if relevant).
- VAT rate (21%, 9%, 0% or exempt) and VAT amount.

---

### When are the VAT return (BTW-aangifte) and payment deadlines in 2026?
**VAT returns and VAT payments must be received by the Belastingdienst by the due date shown for your filing period. Most entrepreneurs file quarterly, with 2026 quarterly due dates of 30 April 2026, 31 July 2026, 31 October 2026, and 31 January 2027. Monthly filers pay by the last day of the following month, and annual filers by 31 March of the next year.**
The due date applies to both the VAT return submission and the payment. Mijn Belastingdienst Zakelijk shows the due date and payment reference for each period. If you submit via bookkeeping software, you can send the VAT return from the 24th day of the month before the period ends; earlier submissions may be rejected. If you request annual filing, the Belastingdienst replies within 6 weeks, and annual filing requires paying less than €1,883 VAT per year (plus other conditions).

Even if there is no turnover, you usually still must submit a nil VAT return (nihilaangifte) for the period. Keeping expense receipts organised also helps VAT reporting because deductible VAT is tied to business costs; see the checklist on [deductible business expenses](/knowledge-hub/deductible-expenses-freelancers-netherlands/). A clean expense folder reduces the risk of missing deductible VAT on costs.

- Quarterly filing: Q1 2026 due 30 April 2026; Q2 due 31 July 2026.
- Quarterly filing: Q3 due 31 October 2026; Q4 due 31 January 2027.
- Monthly filing: January 2026 due 28 February 2026; February due 31 March 2026.
- Monthly filing: March 2026 due 30 April 2026; April due 31 May 2026 (same pattern all year).
- Annual filing: 2026 due 31 March 2027.
- Payment due date is the same as the return due date for the period.

---

### What penalties apply if you file or pay VAT late in 2026?
**If a VAT return arrives more than 7 calendar days after the deadline, the late-filing penalty (aangifteverzuim) is €82. If you pay VAT late, not fully, or not at all, a payment penalty (betaalverzuimboete) is normally 3% of the late/unpaid VAT, with a minimum of €50 and a maximum of €6,709. Filing within the grace period avoids the €82 penalty, and paying within the payment grace period can avoid the payment penalty.**
These penalties are avoidable in many cases if the VAT return and payment are submitted on time. Keep a simple calendar of due dates, prepare the VAT numbers a few days before the deadline, and submit a nil return when there is no turnover. If the return or payment is late, submit and pay as soon as possible to limit follow-up actions.

| Situation | What happens | Amount/rate (2026) | Notes |
| --- | --- | --- | --- |
| VAT return within 7-day grace period | No late-filing penalty | €0 | Grace period: 7 calendar days after the deadline |
| VAT return filed late or not filed | Late-filing penalty (aangifteverzuim) | €82 | Per VAT return |
| VAT paid late but within payment grace period; previous period paid on time | No payment penalty; you receive a warning (verzuimmededeling) | €0 | Payment grace period: 7 calendar days |
| VAT paid late (after grace) or paid late within grace after a previous late payment | Payment penalty (betaalverzuimboete) | 3% (min €50, max €6,709) | Penalty is calculated on the late-paid amount |
| VAT not paid or paid too little when checked | Additional assessment (naheffingsaanslag) + payment penalty | 3% (min €50, max €6,709) | Penalty is calculated on the unpaid amount |

### Sources
1. [Hoelang moet ik mijn financiële administratie bewaren voor de Belastingdienst?](https://www.rijksoverheid.nl/onderwerpen/inkomstenbelasting/vraag-en-antwoord/hoe-lang-moet-ik-mijn-financiele-administratie-bewaren) - Rijksoverheid - Accessed 2026-02-28
2. [Hoe lang moet u uw administratie bewaren voor de btw: 7 of 10 jaar?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/administratie_bewaren/administratie_bewaren) - Belastingdienst - Accessed 2026-02-28
3. [Uw facturen bewaren](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/uw_facturen_bewaren) - Belastingdienst - Accessed 2026-02-28
4. [Aan welke eisen moeten facturen voldoen voor uw btw-administratie?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/factuureisen/factuureisen) - Belastingdienst - Accessed 2026-02-28
5. [Btw (omzetbelasting)](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/btw) - Belastingdienst - Accessed 2026-02-28
6. [Wanneer moeten mijn btw-aangifte en betaling binnen zijn?](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/uiterste-aangifte-en-betaaldatums) - Belastingdienst - Accessed 2026-02-28
7. [U doet geen of te laat aangifte (aangifteverzuim)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_doet_geen_of_te_laat_aangifte) - Belastingdienst - Accessed 2026-02-28
8. [Btw: u betaalt te laat of u betaalt niet of te weinig (betaalverzuim)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_betaalt_niet_te_laat_of_te_weinig) - Belastingdienst - Accessed 2026-02-28


---

## Expense vs Investment in the Netherlands (2026): €450 Rule, Depreciation, and KIA
URL: https://contabook.co/knowledge-hub/expense-vs-investment-netherlands-2026-guide/
Category: Expenses | Read time: 7 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

A plain-English guide for Dutch freelancers (ZZP'ers) on when a business purchase is an expense or an investment in 2026, including the €450 threshold, depreciation (afschrijving), VAT adjustment rules, and KIA.

### When is a business purchase an expense vs an investment for Dutch income tax (inkomstenbelasting)?
**For Dutch income tax (inkomstenbelasting), a purchase is usually an investment (bedrijfsmiddel) when the item is used in the business for more than 1 year and is not meant for resale. The cost is not deducted in 1 go; you spread the deduction through depreciation (afschrijving) over the useful life. A low-value business asset under €450 can be deducted immediately as a business cost.**
Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. The expense vs investment decision changes the year you get a deduction and the profit you report. A €1,200 laptop booked as an expense would reduce profit in 2026, but multi-year business assets are normally treated as investments and depreciated over time. For day-to-day costs, see the guide to deductible business expenses (/knowledge-hub/deductible-expenses-freelancers-netherlands/).

Business assets are items you use in the business and do not intend to sell, such as equipment, tools, or licenses. The acquisition cost includes the purchase price plus purchase and installation costs, minus discounts or subsidies. If VAT (btw) is deductible in the VAT return (BTW-aangifte), the asset is valued excluding VAT; if VAT is not deductible, the asset is valued including VAT.

- Confirm the purchase supports business activities (for example, client work or deliveries).
- Check whether the item will be used longer than 1 year.
- Check the purchase price per business asset: under €450 (excl. VAT when VAT is deductible) is usually an expense; above €450 is usually an investment.
- Combine parts that function as 1 asset (for example, a €350 computer + a €150 monitor = a €540 asset).
- Decide the business-use percentage (for example, 80% business and 20% private) for both the profit calculation and VAT.
- Keep the invoice and payment proof so the classification can be justified in an audit.

---

### How does the €450 threshold work, and when do small purchases still count as 1 investment?
**Under Dutch income tax rules, a business asset with an acquisition value below €450 can be deducted in full in the year of purchase instead of being depreciated. The €450 test is per business asset and is usually applied excluding VAT when VAT is deductible. If multiple items together form 1 asset, the combined value can exceed €450. Business assets below €450 do not count toward the Small-Scale Investment Deduction (KIA).**
The €450 threshold helps freelancers avoid depreciation for small tools and equipment. The amount is based on the acquisition cost used in the profit calculation: excluding VAT when VAT can be reclaimed, and including VAT when VAT cannot be reclaimed. Discounts and subsidies reduce the acquisition cost, even if received later. The threshold applies to each business asset, not to the total bill.

Some purchases work as one functional unit. The tax authority can treat several related purchases as 1 business asset if the parts belong together, which can push the value above €450. A common example is a computer setup: a computer, screen, mouse, and keyboard may be treated as one asset when the parts are needed to use it. Treat bundles consistently across the year.

| Purchase (example) | Amount (excl. VAT) | Expense or investment? | Reason (rule-of-thumb) |
| --- | --- | --- | --- |
| USB mouse | €25 | Expense | Below €450 per asset. |
| Single monitor | €150 | Expense | Below €450 per asset. |
| Laptop | €1,200 | Investment | Above €450 and used for multiple years. |
| Computer (€350) + monitor (€150) | €540 | Investment | Parts can be 1 asset when they belong together. |
| Software licence for 12 months | €300 | Expense | Service for 1 year; not a depreciable asset in most cases. |
| Ergonomic chair | €600 | Investment | Above €450 and typically used for multiple years. |

---

### How do you calculate depreciation (afschrijving) on an investment in 2026?
**To depreciate a business asset (bedrijfsmiddel), you need 3 inputs: acquisition cost, expected residual value (restwaarde), and expected useful life in whole years. The common linear method is: annual depreciation = (acquisition cost − residual value) ÷ useful life. If the asset is used part-year, depreciate only that fraction (for example, 3/12). Annual depreciation is capped at 20% of acquisition cost; for goodwill it is 10%.**
Example (linear depreciation): a machine costing €30,000 with a €5,000 residual value and a 10-year useful life gives (€30,000 − €5,000) ÷ 10 = €2,500 depreciation per year. If the machine is bought on 1 October, only 3/12 of the annual amount is deductible in that first year: 3/12 × €2,500 = €625. Use the same formula for any business asset by replacing the numbers.

Depreciation stops once the book value reaches the residual value. If you sell an asset for more or less than the book value, the difference is reported as a gain or loss in that year. After 8 years of €2,500 depreciation, a €30,000 asset has a €10,000 book value. Selling for €11,500 creates a €1,500 gain; selling for €7,500 creates a €2,500 loss.

| Worked example | Acquisition cost | Residual value | Useful life | Annual depreciation |
| --- | --- | --- | --- | --- |
| Laptop (illustration) | €1,500 | €300 | 5 years | (€1,500 − €300) ÷ 5 = €240 |
| Phone (illustration) | €900 | €100 | 5 years (example) | (€900 − €100) ÷ 5 = €160 |
| Goodwill (rule) | €10,000 | €0 | 10 years (max 10%/yr) | €1,000 per year (10%) |

---

### Can you reclaim VAT (btw) on investments, and what are the 5-year / 10-year adjustment rules?
**VAT (btw) on an investment is usually reclaimable in the VAT return (BTW-aangifte) when the purchase is used for VAT-taxed activities. For VAT, investment goods include movable assets you depreciate for income tax; the VAT deduction is monitored for 5 years (year of first use + 4). For immovable property it is 10 years (year + 9). Since 1 January 2026, investment services also have a 5-year period, and changes above 10% require an adjustment.**
VAT rules and income-tax rules overlap but are not identical. The VAT adjustment system uses the idea of an investment good that is depreciable for income tax, and then checks the actual taxable vs exempt use during the adjustment period. This matters if the business-use percentage changes over time or if the business starts delivering VAT-exempt services. For VAT return basics, see the VAT return guide for freelancers (/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/).

Since 2026, major renovation or improvement work can be treated as an investment service with a 5-year adjustment period. In an official example, a renovation costing €700,000 plus €147,000 VAT was fully reclaimed in the first year because the use was 100% taxable. If later use becomes partly VAT-exempt, part of the VAT must be repaid over the remaining years when the change exceeds 10%.

| VAT concept | Applies to | Adjustment period | What you review each year |
| --- | --- | --- | --- |
| Movable investment goods | Depreciable movable assets (for example, equipment) | 5 years (year of first use + 4) | Taxable vs VAT-exempt use. |
| Immovable investment goods | Buildings and other immovable property | 10 years (year of first use + 9) | Taxable vs VAT-exempt use. |
| Investment services (since 1 Jan 2026) | Major work related to immovable property (for example, renovations) | 5 years (year of first use + 4) | Taxable vs VAT-exempt use. |
| Threshold for correction | Any investment good/service | 10% difference | Correct VAT if the change exceeds 10%. |

- Keep an invoice that meets VAT invoice requirements and shows the VAT amount.
- Claim deductible VAT in the correct VAT return period (monthly, quarterly, or yearly).
- Record the expected business-use percentage in the year the asset is first used (for example, 70% business use).
- Re-check the taxable vs exempt use each year during the adjustment period (5 or 10 years).
- Adjust VAT if the annual change compared to the first year exceeds 10%.
- Document changes (for example, switching to VAT-exempt services) that affect the VAT deduction.

---

### Do investments qualify for the Small-Scale Investment Deduction (KIA) in 2026?
**In 2026, the Small-Scale Investment Deduction (kleinschaligheidsinvesteringsaftrek, KIA) applies if the total annual investment in qualifying business assets is €2,901–€398,236. The deduction is 28% for €2,901–€71,683, then a fixed €20,072 for €71,684–€132,746, and then €20,072 minus 7.56% of the amount above €132,746 until the deduction becomes 0% above €398,236.**
KIA is an extra deduction from taxable profit on top of depreciation: depreciation spreads the cost, while KIA reduces profit immediately in the investment year. KIA is calculated on the total qualifying investment amount per enterprise in the calendar year. Example: if qualifying investments total €10,000 in 2026, the KIA is 28% × €10,000 = €2,800.

If a qualifying business asset is sold, gifted, moved to private use, or rented out within 5 years after the start of the calendar year of investment, part of the earlier investment deduction can be added back to profit via the disinvestment addition (desinvesteringsbijtelling). The add-back uses the same percentage that was used for the earlier investment deduction, and it is never higher than the earlier deduction.

| Total qualifying investment in 2026 | KIA deduction (2026) |
| --- | --- |
| ≤ €2,900 | 0% |
| €2,901–€71,683 | 28% of the investment amount |
| €71,684–€132,746 | €20,072 (fixed) |
| €132,747–€398,236 | €20,072 − 7.56% of the part above €132,746 |
| > €398,236 | 0% |

- Track each qualifying business asset investment and its acquisition date in 2026.
- Sum the qualifying investment amounts per enterprise for the calendar year.
- Check whether the total qualifying investment is at least €2,901 and no more than €398,236.
- Use the correct KIA band to calculate the deduction (28%, €20,072 fixed, or the 7.56% reduction).
- Keep invoices and proof of payment for each investment so the totals are defensible.
- Check the 5-year disinvestment rule before selling, gifting, renting out, or moving the asset to private use.

---

### What happens if you book an investment as an expense (or vice versa)?
**Correct the bookkeeping and amend the tax return if needed. Income tax returns can be changed up to 5 years after the tax year. VAT errors (this year or the past 5 years): up to €1,000 goes into the next VAT return; above €1,000 needs a Suppletie btw. Late VAT payment can trigger a 3% penalty (min €50, max €6,709). Late income tax filing can trigger a €469 penalty.**
Fix the bookkeeping first so the journal entries match the real-life situation (expense vs business asset). Then correct VAT and income tax in that order, because VAT corrections can depend on the purchase classification and business-use percentage. If VAT was underpaid, pay quickly to limit interest and penalties. For income tax, submitting a correction within the 5-year window reduces the chance that an incorrect return stays on record.

| Situation | How to correct | Key threshold | Possible cost (2026) |
| --- | --- | --- | --- |
| Income tax return was wrong | Submit a changed income tax return in Mijn Belastingdienst. | Up to 5 years after the tax year | Tax interest can apply (5% from 1 Jan 2026). |
| VAT error ≤ €1,000 | Correct the difference in the next VAT return in the same box/rubric. | €1,000 or less | Tax interest and payment obligations still apply if VAT was underpaid. |
| VAT error > €1,000 | Submit a Suppletie btw (correctie btw-aangifte) as soon as possible. | More than €1,000 | A VAT underpayment can lead to a payment request plus tax interest. |
| Late VAT payment | Pay the VAT due as soon as possible after discovering the underpayment. | Any amount | 3% penalty on the late/underpaid amount (min €50, max €6,709). |
| Late income tax filing | File the income tax return (or correction) immediately. | Any year you did not file on time | Verzuimboete can be €469; repeat offences can increase up to €6,709. |

### Sources
1. [Investeren in bedrijfsmiddelen | Belastingdienst](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/investeren_in_bedrijfsmiddelen) - Belastingdienst - Accessed 2026-02-28
2. [Hoe berekent u het bedrag van de afschrijving? | Belastingdienst](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/afschrijving/hoe_berekent_u_het_bedrag_van_de_afschrijving) - Belastingdienst - Accessed 2026-02-28
3. [Kleinschaligheidsinvesteringsaftrek 2026 | Belastingdienst](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/investeringsaftrek-2026/kleinschaligheidsinvesteringsaftrek-2026) - Belastingdienst - Accessed 2026-02-28
4. [Desinvesteringsbijtelling | Belastingdienst](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/investeringsaftrek_en_desinvesteringsbijtelling/desinvesteringsbijtelling) - Belastingdienst - Accessed 2026-02-28
5. [Herziening btw-aftrek bij investeringsdiensten (vanaf 2026) | Belastingdienst](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/btw-aftrek-investeringsdiensten) - Belastingdienst - Accessed 2026-02-28
6. [Btw-aangifte corrigeren | Belastingdienst](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren/aangifte_corrigeren) - Belastingdienst - Accessed 2026-02-28
7. [Overzicht percentages belastingrente | Belastingdienst](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/overzicht_percentages_belastingrente) - Belastingdienst - Accessed 2026-02-28
8. [Boete | Belastingdienst](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/boete) - Belastingdienst - Accessed 2026-02-28


---

## Freelancing Alongside Employment in the Netherlands (2026 Guide)
URL: https://contabook.co/knowledge-hub/freelancing-alongside-employment-netherlands-2026/
Category: Getting Started | Read time: 8 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

A practical 2026 guide for combining a Dutch job with side freelancing (ZZP): contract rules, registration, income tax basics, deductions, VAT deadlines, and common penalties.

### Can you freelance (ZZP) alongside a Dutch employment contract in 2026?
**Yes. In 2026 you can run a side freelance business (ZZP) while employed, but your employment contract can still set limits. Since 1 August 2022, an employer may not ban ancillary work (nevenwerkzaamheden) without an objective reason, such as a conflict of interest or safety risk. Salary and freelance profit are combined in Dutch income tax (Box 1), so side income can push part of your total income into higher tax rates.**
> "Als je echt een ondernemer bent en zelfstandig werkt kun je dat gewoon blijven doen." — Folkert Idsinga, Staatssecretaris (Fiscaliteit en Belastingdienst)

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. Combining employment and freelancing works best when the employment contract rules are clear before the first client invoice. Many Dutch contracts include a notice or permission clause for side activities, plus confidentiality and non-compete clauses. A contract breach can lead to disciplinary measures or dismissal, even if the freelance work happens after working hours.

Government guidance explains that a ban on side work must have objective reasons, not a blanket rule. Objective reasons can include protecting confidential information, preventing conflicts of interest, or health and safety concerns. Put the side business boundaries in writing (for example, which clients are off-limits) and keep separate equipment, accounts, and working time records.

- Check the employment contract for an ancillary activities clause (nevenwerkzaamheden) and any notice/approval requirement.
- Check the non-compete or non-solicitation clause, including the duration and geographic scope written in the employment contract.
- Avoid conflicts of interest: do not take clients that compete with the employer or use the employer’s confidential information.
- Do the freelance work outside the agreed working time and do not use the employer’s laptop, email, or paid tools for the side business.
- Keep separate administration: separate invoices, bank transactions, and business records from the employment role.
- If the employer asks for a justification, document why the side work does not create a safety, integrity, or compliance risk.

---

### Do you need to register with KvK and VAT if you freelance part-time in 2026?
**Usually yes. If you start a business that supplies goods or services for profit, you typically register in the Dutch Trade Register (Handelsregister) at KvK. The one-time registration fee is € 85,15 (2026 tariff). After registration, KvK shares your details with the Dutch Tax Administration, which decides whether you are a VAT entrepreneur (ondernemer voor de btw) and issues a VAT ID (btw-id) when applicable.**
Registration matters because invoices, VAT filings, and many bank or platform onboarding flows expect a KvK number and (if applicable) a VAT ID. Most freelancers register before the first paid assignment, or immediately after starting. The registration fee is a fixed one-off cost, separate from any VAT or income tax you may owe later.

For VAT, the Dutch Tax Administration looks at whether the work is independent, done under your own responsibility, and generates regular income. Employment status does not prevent VAT registration. If the activity is small or occasional, the VAT treatment can be different, so use the official VAT entrepreneur criteria as the starting point.

- Choose a start date (the first day you perform paid work) and bring the ID document required by KvK.
- Prepare a short description of activities (what you sell) and choose the legal form (most starters use a sole proprietorship / eenmanszaak).
- Register at KvK and pay the € 85,15 one-time registration fee.
- Wait for the Tax Administration letters: VAT ID (btw-id) and VAT number (omzetbelastingnummer) are issued when you are a VAT entrepreneur.
- Set up invoicing with your legal name, address, invoice number, invoice date, and (if applicable) VAT details.
- Keep a simple bookkeeping file from day 1: invoices sent, invoices received, and business bank transactions.

---

### How is income tax calculated when you have both salary and freelance profit in 2026?
**Dutch income tax adds your employment salary (loon) and your freelance profit to one taxable total in Box 1 (income from work and home). For people under the AOW age, the 2026 Box 1 rates are 35,75% up to € 38.883, 37,56% from € 38.883 to € 78.426, and 49,50% above € 78.426. Payroll withholding covers only salary, so freelancers often need to reserve cash for the additional Box 1 tax due on profit.**
This matters because the marginal tax rate on the next euro of freelance profit depends on your total Box 1 income, not just the side business. Use the table below to estimate the bracket your combined salary and profit will hit. If your salary already reaches the second bracket, most freelance profit is taxed at 37,56% or 49,50% (before credits and deductions).

Income tax filing is usually due by the date in the tax letter, and often that date is 1 May. For the 2025 return filed in 2026, you can request an extension before 1 May 2026 and then file by 1 September 2026. An extension can reduce stress, but late filing can still trigger penalties and tax interest.

| Taxable Box 1 income (2026) | Rate (under AOW age) | What is taxed |
| --- | --- | --- |
| Up to € 38.883 | 35,75% | Combined salary and profit in the first bracket |
| € 38.883 to € 78.426 | 37,56% | Combined salary and profit in the second bracket |
| Above € 78.426 | 49,50% | Combined salary and profit above the top threshold |

---

### Which deductions can a part-time freelancer use in 2026?
**Deductions depend on whether the Dutch Tax Administration treats the activity as a business for income tax and whether you meet the hours criterion (urencriterium). If you qualify, the self-employed deduction (zelfstandigenaftrek) is € 1.200 in 2026. The starter’s deduction (startersaftrek) adds € 2.123 in 2026 when specific starter conditions are met. If you do not meet the criteria, business costs are still relevant, but the tax category can be different.**
> "Zo schrappen of wijzigen we belastingmaatregelen waarvan duidelijk is dat ze niet bereiken waarvoor ze bedoeld zijn." — Eugène Heijnen, Staatssecretaris (Fiscaliteit, Belastingdienst en Douane)

This matters because many part-time freelancers do not reach the hours criterion. The hours criterion requires at least 1.225 hours in a calendar year, and usually also requires spending more time on the business than on other work (such as employment). If you were not an entrepreneur in 1 of the previous 5 years, the “more time than employment” condition does not apply, but the 1.225-hour test still applies.

Track hours and costs from the first week, because tax eligibility is evidence-based. Keep an hours log that includes client work, admin, marketing, and travel time, and keep receipts for business expenses. For deductible cost examples and common mistakes, read the guide on [deductible expenses for freelancers](/knowledge-hub/deductible-expenses-freelancers-netherlands/).

- Hours: log time daily and keep supporting evidence (calendar entries, proposals, invoices).
- Starter status: check the “not an entrepreneur in 1 of the previous 5 years” rule before claiming startersaftrek.
- Prior claims: confirm you used zelfstandigenaftrek no more than 2 times in the previous 5 years when applying the starter rule.
- Carry-forward: if profit is too low to use the full self-employed deduction, the unused part can be carried forward for 9 years.
- Age: if you have reached AOW age at the start of the year, the self-employed deduction and startersaftrek are 50% of the standard amount.
- Documentation: keep the full annual profit calculation (revenue minus costs) that supports the deduction claim.

---

### When are the VAT return (BTW-aangifte) deadlines for side freelancers in 2026?
**Most VAT entrepreneurs file VAT returns per quarter. For quarterly or monthly VAT returns, the deadline is the last day of the month after the reporting period. For annual VAT returns, the deadline is before 1 April of the following year. The Dutch Tax Administration tells you your reporting frequency by letter. VAT returns must be filed even for a zero return (nihilaangifte).**
VAT deadlines matter because VAT penalties apply even when the VAT due is € 0. Use the table below as a practical calendar for quarterly filing based on the “last day of the next month” rule. For a step-by-step explanation of what goes into each box, see the [VAT returns guide for freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/).

Keep the VAT workflow simple: use consecutive invoice numbers, record the VAT rate on each invoice, and reconcile invoices to bank receipts. Save purchase invoices and credit notes in the same folder as the period’s return. Store VAT evidence (invoice PDFs, credit notes, and EU VAT checks if relevant) for the full retention period required by Dutch administration rules.

| Period (quarter) | Covers | File & pay by (2026 example) |
| --- | --- | --- |
| Q1 2026 | Jan-Mar 2026 | 30 April 2026 |
| Q2 2026 | Apr-Jun 2026 | 31 July 2026 |
| Q3 2026 | Jul-Sep 2026 | 31 October 2026 |
| Q4 2026 | Oct-Dec 2026 | 31 January 2027 |

- Confirm your VAT reporting frequency from the Tax Administration letter (monthly, quarterly, or annual).
- Mark the filing deadline: the last day of the month after each month/quarter; annual returns are due before 1 April.
- Submit a zero return (nihilaangifte) when there was no VAT activity in the period.
- Do the return only after reconciling: invoices sent, invoices received, and bank transactions for the same period.
- Pay VAT using the correct payment reference (betalingskenmerk) for that period.
- Keep proof of submission and payment (PDF confirmations or portal screenshots).

---

### What happens if you miss registration, VAT returns, or income tax deadlines?
**Missing Dutch tax obligations can trigger fines, estimated assessments, and tax interest. For VAT, filing late can lead to a € 82 late-filing fine and a VAT assessment. For VAT payments, the late-payment penalty is 3% of unpaid VAT (min € 50, max € 6.709). For income tax, the late-filing fine is € 469 and can increase up to € 6.709.**
Penalties matter because they can apply even when the business is small. Use the table below to recognize the common “missed deadline” situations and the standard amounts. If you expect a delay, file as soon as possible and keep proof of the reason (for example, illness or system outage), because objections and payment plans require documentation.

| Missed obligation | Typical consequence | Standard amount (official) |
| --- | --- | --- |
| VAT return filed late or not filed | Late-filing fine (aangifteverzuim) | € 82 |
| VAT not paid on time | Late-payment penalty (betalingsverzuim) | 3% of unpaid VAT (min € 50, max € 6.709) |
| VAT return not filed | Estimated VAT assessment (naheffingsaanslag) based on a tax authority estimate | Estimated amount + applicable fines |
| Income tax return not filed on time | Late-filing fine (verzuimboete) | € 469 (can increase up to € 6.709) |

### Sources
1. [Employment contracts in the Netherlands (including ancillary activities)](https://business.gov.nl/regulations/contract-employment/) - Business.gov.nl (RVO) - Accessed 2026-02-28
2. [De werking van het verbod op het nevenwerkzaamhedenbeding in de praktijk](https://www.rijksoverheid.nl/documenten/rapporten/2025/02/12/de-werking-van-het-verbod-op-het-nevenwerkzaamhedenbeding-in-de-praktijk) - Rijksoverheid - Accessed 2026-02-28
3. [Inschrijven bij KVK: dit moet u weten](https://ondernemersplein.overheid.nl/bedrijf-starten/inschrijven-bij-kvk/inschrijven-bij-kvk/) - Ondernemersplein (KvK) - Accessed 2026-02-28
4. [Tarievenoverzicht KVK per 1 januari 2026 (PDF)](https://production-site-nl.kvk.bloomreach.cloud/binaries/content/assets/kvkwebsite-nl/categorie/handelsregister/tarievenoverzicht_1_januari_2026.pdf) - KvK - Accessed 2026-02-28
5. [Ondernemer voor de btw](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/voor_wie_geldt_de_btw/ondernemer) - Belastingdienst - Accessed 2026-02-28
6. [Box 1: uitleg en tarieven](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_1/box_1) - Belastingdienst - Accessed 2026-02-28
7. [Btw-aangifte: waar moet u aan denken?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/btw-aangifte-waar-moet-u-aan-denken/btw-aangifte-waar-moet-u-aan-denken) - Belastingdienst - Accessed 2026-02-28
8. [Zelfstandigenaftrek 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/ondernemersaftrek-2026/zelfstandigenaftrek-2026) - Belastingdienst - Accessed 2026-02-28


---

## VAT on Cars in the Netherlands for Freelancers (2026)
URL: https://contabook.co/knowledge-hub/vat-car-netherlands-freelancer-2026/
Category: VAT & Filings | Read time: 6 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

Explains when a freelancer can reclaim Dutch VAT (BTW) on buying, leasing, and using a car, and how the private-use VAT correction works under current rules. Includes practical examples, a recordkeeping checklist, and what typically happens when corrections or VAT return deadlines are missed.

### Can you reclaim VAT (BTW) on buying or leasing a car as a freelancer in 2026?
**Yes. In 2026, the standard Dutch VAT rate is 21%. A freelancer can reclaim input VAT (voorbelasting) on a car when Dutch VAT is charged and the car is used for VAT-taxed business work. VAT on purchase or lease, maintenance, and use can be reclaimed, but only for the share linked to taxed turnover. This matters because 21% VAT on a €30,000 purchase is €6,300.**
Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. For car VAT, the first decision is whether the car belongs to business assets (bedrijfsvermogen) or private assets (privévermogen) for VAT purposes. That choice changes whether VAT on the purchase price can be reclaimed or only VAT on running costs. For how VAT returns work in practice, see the [VAT returns guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/).

- Reclaim up to 100% of the VAT shown on the invoice if the car is used 100% for taxed work (for example 21% VAT).
- If business use is 60%, reclaim 60% of the VAT and treat the remaining 40% as non-deductible.
- If the freelancer has VAT-exempt turnover, reduce VAT reclaim using the taxed-share percentage (for example 60% taxed / 40% exempt).
- Apply the same taxed-use limitation to lease VAT: reclaim only the share linked to taxed turnover.
- If the car is also used privately, pay a private-use VAT correction in the last VAT return of the year.
- Keep supplier invoices that show the VAT amount; without VAT on the invoice, there is no VAT to reclaim.

---

### How do you calculate the private-use VAT correction for a mixed-use car?
**A mixed-use car requires a private-use VAT correction (correctie privégebruik) when VAT was reclaimed on the car or its costs. With a mileage log (rittenregistratie), the correction is based on actual private kilometres. Without a log, the default forfait is 2.7% of the catalogue price (catalogusprijs, incl. VAT and BPM) when VAT on purchase was deducted, or 1.5% in the private-car method. This matters because 2.7% of €45,000 is €1,215.**
For VAT, commuting (woon-werkverkeer) counts as private use, so it increases the private-use share. The correction is normally reported in the last VAT return (BTW-aangifte) of the year. If the forfait method is used, the amount is reported as VAT due in box 1d (Privégebruik) of the VAT return. Use a mileage log only if the log is complete for the full year.

| Scenario | When it applies | Calculation | Where to report | Example (catalogue price €45,000) |
| --- | --- | --- | --- | --- |
| Business car, no mileage log | VAT on purchase was deducted; car also used privately | 2.7% × catalogue price (incl. VAT + BPM) | VAT return box 1d (Privégebruik) as VAT due | 2.7% × €45,000 = €1,215 |
| Private car used for business, no mileage log | Only VAT on running costs was reclaimed | 1.5% × catalogue price (incl. VAT + BPM), capped at VAT reclaimed on costs | VAT return box 1d (Privégebruik) as VAT due | 1.5% × €45,000 = €675 |
| Any scenario with full-year mileage log | Freelancer keeps complete rittenregistratie | Private km % × VAT reclaimed on car and/or costs | VAT return box 1d (Privégebruik) as VAT due | 20% private use: 20% × €2,100 = €420 |

- Choose the VAT position first: business car (bedrijfsvermogen) or private car (privévermogen).
- Track private vs business kilometres in a mileage log if the freelancer wants an actual-use calculation.
- If the mileage log is missing or incomplete, use the forfait percentage (2.7% or 1.5%).
- Reduce the calculated correction if the car is also used for VAT-exempt turnover (pro-rata).
- Report the correction in the last VAT return of the year and keep the calculation with the records for 7 years.

---

### What changes if you have VAT-exempt income or your business use changes over time?
**If turnover is partly VAT-exempt, reclaim car VAT only for the taxed share (for example 60% taxed means 60% reclaim and 40% is not reclaimable). If the ratio changes, VAT on the car may need adjustment during the review period for movable investment goods (roerende investeringsgoederen): the year of first use plus 4 years. An adjustment is needed when the change is more than 10% versus year 1.**
The private-use correction amount is also reduced when the car supports VAT-exempt turnover, because the freelancer reclaimed less VAT in the first place. For example, if the forfait produces €1,215 but only 60% of turnover is taxed, the VAT due is €729 (60% × €1,215). This avoids paying back VAT that was never reclaimed.

If the car is treated as a movable investment good for VAT, the Belastingdienst monitors the VAT deduction for 4 years after the year of first use. Each year, compare the taxed/exempt ratio with the ratio used in year 1. If the difference is greater than 10%, report a VAT adjustment in the VAT return for that year, usually in the last return.

- Re-check the VAT percentage whenever taxed vs exempt turnover changes by more than 10%.
- Re-check the VAT percentage when the freelancer joins or leaves the small business scheme (KOR).
- Re-check the VAT percentage when the car starts being used for a new service line with different VAT treatment (21%, 9%, 0%, or exempt).
- Keep a yearly calculation for the 5-year monitoring period (year 1 + 4 years).
- Use a pro-rata percentage consistently across purchase/lease VAT, running-cost VAT, and the private-use correction.

---

### What records should you keep to justify car VAT in a Belastingdienst audit?
**A freelancer must keep a VAT administration that is controllable and complete, and must usually keep the records for 7 years (sometimes 10). For car VAT, the key proof is that the VAT amounts were charged and that business use was reasonable and documented. This matters because missing evidence can lead to disallowed VAT and a back payment in euros, plus interest and penalties.**
Store car-related documents together with the VAT return calculations so an audit can follow the numbers from invoice to VAT return. A mileage log is the strongest proof for actual-use calculations, but the forfait method still requires a retained calculation. For a broader list of deductible cost categories, see the [deductible expenses guide](/knowledge-hub/deductible-expenses-freelancers-netherlands/).

- Purchase invoice or lease contract showing supplier details, VAT amount, and invoice date.
- Receipts/invoices for maintenance, repairs, tyres, and other running costs that show VAT.
- Mileage log (rittenregistratie) with date, start/end odometer, route, and business purpose for each trip.
- Year-end private-use correction calculation (2.7% or 1.5% forfait, or actual-use method).
- Pro-rata calculation if the freelancer has VAT-exempt turnover (taxed-share percentage).
- Proof of payment (bank statements) that matches the invoices.
- Copies of filed VAT returns (BTW-aangiften) and any submitted corrections (suppleties).

---

### What happens if you claim VAT incorrectly or miss a VAT return deadline?
**If car VAT is claimed too high or a private-use correction is missed, the Belastingdienst can issue a VAT assessment (naheffingsaanslag) plus interest and penalties. Late VAT filing beyond the 7-day grace period triggers a €82 penalty per return. Late payment can trigger a 3% penalty, with a €50 minimum and a €6,709 maximum. Tax interest on a VAT assessment runs from 1 January after the tax year until 14 days after the assessment date.**
If a freelancer discovers an underpayment, the safest route is to submit a VAT correction (suppletie omzetbelasting). When the correction is sent within 3 months after the end of the year, or the VAT is corrected within the same year, the risk of penalties is reduced; late corrections can trigger a more serious penalty. Keep the correction calculation with the VAT records for 7 years so the correction can be explained later.

| Issue | What happens | Amount / rule | Key number |
| --- | --- | --- | --- |
| Late VAT return filing (aangifteverzuim) | Penalty after grace period | 7 calendar-day grace period after the due date | €82 per VAT return |
| Repeated late/no filing | Higher filing penalty can apply | Maximum filing penalty for repeated behaviour | €165 per VAT return |
| Late payment of VAT (betaalverzuim) | Payment default penalty | 3% of the late-paid amount | Minimum €50 |
| Late payment cap | Payment default penalty maximum | Maximum per default | €6,709 |
| Underpaid VAT discovered | Additional VAT assessment (naheffingsaanslag) + payment default penalty | 3% penalty is calculated on unpaid VAT | 3% of VAT due |
| Tax interest on VAT assessment | Interest can be charged on the assessment | From 1 January after the tax year until 14 days after assessment date | Dates rule |

### Sources
1. [Btw aftrekken over een auto die u zakelijk en privé gebruikt](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_en_de_auto/btw_en_de_auto) - Belastingdienst - Accessed 2026-02-28
2. [Btw en privégebruik auto van de zaak](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_en_de_auto/privegebruik_auto_van_de_zaak/privegebruik_auto_van_de_zaak) - Belastingdienst - Accessed 2026-02-28
3. [Btw en zakelijk gebruik van de privéauto](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_en_de_auto/zakelijk_gebruik_van_de_priveauto/zakelijk_gebruik_van_de_priveauto) - Belastingdienst - Accessed 2026-02-28
4. [Btw-tarieven: welke tarieven zijn er, en wanneer moet u ze toepassen?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_berekenen_aan_uw_klanten/btw_berekenen/btw_tarief/btw_tarief) - Belastingdienst - Accessed 2026-02-28
5. [Administratie bijhouden](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/administratie_bijhouden) - Belastingdienst - Accessed 2026-02-28
6. [U doet geen of te laat aangifte (aangifteverzuim)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_doet_geen_of_te_laat_aangifte) - Belastingdienst - Accessed 2026-02-28
7. [Btw: u betaalt te laat of u betaalt niet of te weinig (betaalverzuim)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_betaalt_niet_te_laat_of_te_weinig) - Belastingdienst - Accessed 2026-02-28
8. [Council Directive 2006/112/EC on the common system of value added tax (consolidated)](https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX%3A02006L0112-20250101) - EUR-Lex - Accessed 2026-02-28


---

## Are business gifts deductible in the Netherlands? 2026 guide for freelancers
URL: https://contabook.co/knowledge-hub/business-gifts-deductible-netherlands-2026/
Category: Expenses | Read time: 6 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

Dutch 2026 rules for business gifts (relatiegeschenken): the €5,700 limited-deduction threshold, 80%/73.5% deduction limits, the €227 VAT threshold, the WKR employee gift limits, and the 7-year recordkeeping requirement.

### What counts as a business gift (relatiegeschenk) and when is it deductible in 2026?
**A business gift (relatiegeschenk) is an item or service you give to a client, supplier, or other business contact to support work-related relationships. In 2026, business gifts can be a business expense, but some gifts fall under "limited-deductible costs" (beperkt aftrekbare kosten). For these costs, Dutch rules use a €5,700 threshold or a percentage limitation (80% or 73.5%).**
Business gifts are only deductible when the expense has a clear business purpose and is properly recorded. Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. A personal gift to a friend or a gift mainly for private use is not a business expense, even if it was paid from a business bank account.

Belastingdienst treats some gifts as part of limited-deductible cost categories (for example, certain representation costs and some business gifts). That classification matters because the deduction is restricted in 2026. The restriction uses either a €5,700 threshold or a fixed percentage of the costs (80% for income tax and 73.5% for corporate tax).

- Example: sending a €40 branded notebook to a client after a completed project is typically business-related.
- Example: buying a €300 birthday gift for a friend is private and not deductible.
- Example: giving a client event ticket can be limited-deductible if it is treated as representation.
- Rule of thumb: record 3 fields for every gift - recipient, date, and business reason.
- Keep the supplier invoice/receipt and store it for 7 years (10 years for real-estate invoices).

---

### How does the €5,700 threshold and the 80% / 73.5% rule work for gifts and representation costs?
**For limited-deductible costs (beperkt aftrekbare kosten) in 2026, Belastingdienst sets a threshold of €5,700. Costs in this category are deductible only for the part above €5,700. Instead of using the threshold, entrepreneurs may deduct a fixed percentage: 80% for income tax (inkomstenbelasting) cases and 73.5% for corporate tax (vennootschapsbelasting) cases.**
For a ZZP'er (zelfstandige zonder personeel) who files income tax (inkomstenbelasting), the alternative percentage is 80%. For a BV that files corporate tax (vennootschapsbelasting), the alternative percentage is 73.5%. These percentages apply specifically to the limited-deductible cost category, not to normal business costs like software subscriptions.

To avoid surprises, track limited-deductible costs as a separate bucket during the year. If limited-deductible costs are close to €5,700, the threshold method and the percentage method can lead to different deductible totals. The Belastingdienst page explicitly mentions representatiekosten (representation costs) and certain relatiegeschenken (business gifts) as examples of this limited category.

| Category (2026) | Income tax (IB) - ZZP | Corporate tax (VPB) - BV |
| --- | --- | --- |
| Limited-deductible costs (beperkt aftrekbare kosten) | Deduct the part above €5,700 OR deduct 80% of these costs | Deduct the part above €5,700 OR deduct 73.5% of these costs |
| Threshold amount | €5,700 | €5,700 |
| Alternative percentage | 80% | 73.5% |

---

### Can you reclaim VAT (btw) on business gifts and when do you have to repay it?
**VAT (btw) on gifts, business gifts (relatiegeschenken), and employee benefits can be restricted. Belastingdienst uses a €227 threshold (excluding VAT) per recipient per financial year for input VAT on these costs. If the total cost per recipient stays at or below €227, input VAT can remain deductible under this rule. If the total exceeds €227 and VAT was reclaimed, the reclaimed VAT must be repaid.**
Belastingdienst requires that gift costs are allocated per person to test the €227 threshold. If a gift is for a group (for example, a shared benefit for 10 people), the total cost is divided across the group to determine the per-person amount. If the €227 threshold is exceeded for a person, input VAT on those gift-related costs is not deductible under this limitation.

Belastingdienst requires a correction if VAT was reclaimed while the €227 threshold was exceeded: repay the reclaimed VAT. Keep the per-recipient calculation and the invoices so the repayment can be explained during a check. To understand how VAT is reported and corrected in practice, see the [VAT return guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/).

| VAT topic | What you do | Key number (2026) | Where it shows up |
| --- | --- | --- | --- |
| Input VAT threshold for gifts/relatiegeschenken/personeelsvoorzieningen | Keep input VAT only if yearly cost per recipient is not more than the threshold; otherwise correct the VAT | €227 per recipient per year (excl. VAT) | VAT repayment/correction if needed |
| How to handle group gifts | Divide the total cost by the number of people who use (or can use) the benefit to test the threshold | Total ÷ headcount | Recipient allocation log |
| Own contribution (eigen bijdrage) paid by the recipient | Charge VAT on the contribution; if the threshold is exceeded, repay reclaimed VAT minus VAT already paid on the contribution | Example VAT rate shown as 21% in Belastingdienst examples | VAT return (BTW-aangifte) |
| Gift of minor value (geschenk van geringe waarde) | For deemed-supply VAT (fictieve levering), gifts of minor value are treated as max €15 per item | €15 per item | VAT position when goods are given away for free |

- Track gift spending per recipient per year (name + date + amount).
- Store the supplier invoice showing VAT, so input VAT can be proven.
- Allocate group gifts by splitting costs across all recipients (for example, total ÷ 10 people).
- Check the €227 total during the year so any VAT repayment is caught early.
- Remember the separate €15 rule for "gifts of minor value" (geschenk van geringe waarde) in VAT law (useful when giving away small items).

---

### If you have employees, how do gifts work under the work-related costs scheme (werkkostenregeling, WKR) in 2026?
**The work-related costs scheme (werkkostenregeling, WKR) lets an employer give certain benefits (including gifts) without payroll tax, as long as the benefits fit within the "free space" (vrije ruimte). In 2026 the free space is 2.00% of fiscal wage up to €400,000 and 1.18% above €400,000. Spending above the free space triggers an 80% final levy.**
Employee gifts can be paid by the business and either taxed as normal wages or designated under the WKR as final levy wages (eindheffingsloon). If the designated total stays within the 2026 free space percentages, no wage tax is due for the employee on those gifts. This is commonly used for small gifts such as a holiday package or a thank-you voucher.

Belastingdienst states that the free space is recalculated each year and unused free space cannot be carried forward. For a freelancer who hires a first employee, the practical step is to track WKR-designated gifts in a separate list and compare the total to the free space based on the fiscal wage.

- Calculate 2.00% of fiscal wage up to €400,000 and 1.18% of the amount above €400,000.
- Decide per benefit whether it is normal wage or WKR-designated (eindheffingsloon).
- Keep a yearly WKR overview with dates, description, and amount per gift.
- Check totals before the last payroll tax period of the year.
- If the free space is exceeded, budget for the 80% final levy on the excess.

---

### What evidence do you need to keep for business gifts, and how long must you store it?
**Belastingdienst requires entrepreneurs to keep a controllable administration for VAT and other taxes. The standard retention period is 7 years for business administration records, and 10 years for records about real estate (onroerende zaken). Invoices you send or receive must be kept in their original form (digital stays digital). A clear gift log helps justify the business purpose.**
Keep a gift audit trail: supplier invoice/receipt, proof of payment, and a recipient log (who, when, and business reason). Belastingdienst states that invoices must be kept in the original form (digital stays digital) and can be scanned if the scan is a complete and correct copy with authenticity features preserved. The standard retention period is 7 years, and it is 10 years for invoices about real estate (onroerende zaken). See the [deductible expenses guide](/knowledge-hub/deductible-expenses-freelancers-netherlands/).

| Record to keep | Why it matters | Retention (years) | Key numbers |
| --- | --- | --- | --- |
| Supplier invoice/receipt (with VAT) | Supports expense deduction and input VAT reclaim | 7 | Keep in original form; VAT amount must be visible |
| Payment proof (bank/card) | Shows the expense was actually paid by the business | 7 | Match to the invoice amount and date |
| Recipient log (name, date, reason) | Shows the business purpose and who benefited | 7 | Needed to monitor the €227 per-recipient VAT threshold |
| Allocation sheet for group gifts | Explains how a shared cost is split per person | 7 | Use total ÷ headcount |
| Invoices about real estate (onroerende zaken) | Special longer retention rule | 10 | Applies to real-estate invoices and related records |

---

### What happens if you file or pay late, or claim deductions incorrectly?
**If a return is filed late or a tax amount is paid late, Belastingdienst can issue an administrative penalty (verzuimboete) and/or a payment default penalty (betaalverzuimboete). In 2026, the income tax late-filing penalty is €469 and can increase up to €6,709 for repeated defaults. For VAT late payment, the penalty is 3% of the late amount, with a €50 minimum and a €6,709 maximum.**
Penalties depend on the tax type and on whether the issue repeats. For assessment taxes, Belastingdienst can apply a 5% payment default penalty with a €50 minimum and €6,709 maximum per default. For VAT, Belastingdienst can also issue an additional assessment (naheffingsaanslag) when VAT is unpaid at the time of a check, alongside the 3% penalty.

| Situation | What can happen | Amount / limit (2026) |
| --- | --- | --- |
| Income tax (inkomstenbelasting): return not filed on time | Administrative default penalty (verzuimboete) | €469; can increase up to €6,709 for repeated defaults |
| Corporate tax (vennootschapsbelasting): return not filed on time | Administrative default penalty (verzuimboete) | €3,354; can increase up to €6,709 for repeated defaults |
| Assessment tax (aanslagbelasting): paid late | Payment default penalty (betaalverzuimboete) | 5% of outstanding amount; min €50, max €6,709 per default |
| VAT (btw): paid late or not paid | VAT payment default penalty (betaalverzuimboete) and possible additional assessment | 3% of late/unpaid VAT; min €50, max €6,709 |

### Sources
1. [Drempel beperkt aftrekbare kosten 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/drempel-beperkt-aftrekbare-kosten-2026) - Belastingdienst - Accessed 2026-02-28
2. [Btw aftrekken en drempelbedrag giften, relatiegeschenken en personeelsvoorzieningen](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/personeelsvoorzieningen_en_relatiegeschenken/drempelbedrag_personeelsvoorzieningen_giften_en_relatiegeschenken) - Belastingdienst - Accessed 2026-02-28
3. [Btw aftrekken bij giften, relatiegeschenken en personeelsvoorzieningen](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/personeelsvoorzieningen_en_relatiegeschenken/personeelsvoorzieningen_giften_en_relatiegeschenken) - Belastingdienst - Accessed 2026-02-28
4. [Wat is de werkkostenregeling (WKR)?](https://www.belastingdienst.nl/wps/wcm/connect/nl/personeel-en-loon/content/werkkostenregeling) - Belastingdienst - Accessed 2026-02-28
5. [Hoe lang moet u uw administratie bewaren voor de btw: 7 of 10 jaar?](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/administratie_bewaren/administratie_bewaren) - Belastingdienst - Accessed 2026-02-28
6. [Uw facturen bewaren](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/uw_facturen_bewaren) - Belastingdienst - Accessed 2026-02-28
7. [Btw: u betaalt te laat of u betaalt niet of te weinig (betaalverzuim)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/boetes/u_betaalt_niet_te_laat_of_te_weinig) - Belastingdienst - Accessed 2026-02-28
8. [Boete](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/boete) - Belastingdienst - Accessed 2026-02-28


---

## Tax interest (belastingrente) in the Netherlands (2026): a freelancer guide
URL: https://contabook.co/knowledge-hub/tax-interest-netherlands-zzp-2026/
Category: Tax Deadlines | Read time: 7 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

A practical 2026 guide to Dutch tax interest: when it applies, the current rates, how it is calculated for income tax and VAT, and concrete steps to reduce it.

### What is tax interest (belastingrente) in the Netherlands in 2026?
**Tax interest (belastingrente) is interest the Dutch Tax Administration charges when a tax assessment is not issued in time and you end up owing tax. For most taxes, the tax interest percentage is 5% from 1 January 2026. Tax interest can also be paid to you if a refund assessment is issued late. Tax interest does not apply to gift tax (schenkbelasting).**
Tax interest (belastingrente) is different from collection interest (invorderingsrente). Tax interest is linked to assessments and corrections; collection interest starts only after a payment due date is missed. Tax interest is printed on the assessment (aanslag) or decision (beschikking) as a separate line. Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides.

Freelancers most often see tax interest after an income tax return (inkomstenbelasting) or VAT return (btw-aangifte) leads to extra tax due. At 5% per year, €5,000 of extra tax costs about €250 if the interest period is a full 12 months. The assessment (aanslag) shows tax interest as a separate line.

---

### When do freelancers pay tax interest on income tax (inkomstenbelasting)?
**For income tax (inkomstenbelasting), tax interest applies when the assessment is dated after 1 July following the tax year and you owe tax. File before 1 May and, if the return is followed, you pay no tax interest. File after 1 May and, if the return is followed, interest is capped at 19 weeks after receipt. If the return is corrected, interest runs from 1 July to 6 weeks after the assessment date.**
The income tax filing deadline is the date in your invitation letter (aangiftebrief). Often the deadline is 1 May. If you request postponement for the 2025 return before 1 May 2026, the filing deadline becomes 1 September 2026, but tax interest usually still applies if you end up owing tax.

A practical way to reduce interest is to keep the provisional assessment (voorlopige aanslag) close to expected profit so payments happen during the year. If profit changes mid-year, changing the provisional assessment earlier can reduce the amount that remains unpaid until the final assessment, and shorten the interest period.

- File before the deadline on the invitation letter (often 1 May).
- If you file after 1 May and the return is followed, tax interest is limited to a maximum of 19 weeks after the return is received.
- If the tax office deviates from the return, tax interest runs from 1 July after the tax year to 6 weeks after the assessment date.
- For an additional income tax assessment (navorderingsaanslag), tax interest runs from 1 July after the tax year to 1 month after the date on the additional assessment.
- Postponement to 1 September 2026 (for the 2025 return) usually does not stop tax interest.

---

### What are the 2026 interest rates for tax interest and collection interest?
**From 1 January 2026, the tax interest percentage is 5% per year for most taxes (including income tax and VAT). The same 5% rate applies to corporate income tax (vennootschapsbelasting) from 1 January 2026. For allowances (toeslagen), the published percentage is 4% (applies from 1 January 2025 onward). Collection interest (invorderingsrente) is 4.3% from 1 January 2026 and is set every 6 months.**
Rates matter because tax interest is calculated per day using 30 days per month and 360 days per year. From 2024, the tax interest percentage is set once per year and is linked to the European Central Bank (ECB) refinancing rate plus a statutory markup. The markup is +3% for most taxes (minimum 4.5%) and +5.5% for certain corporate taxes (minimum 5.5%).

| Interest type | Applies to (examples) | Rate from 1 Jan 2026 | How the rate is set |
| --- | --- | --- | --- |
| Tax interest (belastingrente) | Income tax (inkomstenbelasting), VAT (btw), wage tax (loonheffingen), dividend tax | 5% | Set once per year; linked to ECB refinancing rate + 3% (min 4.5%) for most taxes |
| Tax interest (belastingrente) — corporate income tax | Corporate income tax (vennootschapsbelasting) | 5% | Published in the corporate table after the 16 Jan 2026 Supreme Court ruling; the higher corporate percentage is not applied |
| Tax interest (belastingrente) — allowances | Allowances decisions (toeslagen) | 4% | Published percentage applies from 1 Jan 2025 onward |
| Collection interest (invorderingsrente) | Late payment of a tax assessment after the due date | 4.3% | Set every 6 months; published as invorderingsrente percentage |

---

### How is tax interest calculated (with an example)?
**Tax interest is calculated as: (interest days ÷ 360) × interest rate × tax amount. The Dutch Tax Administration uses 30 days per month and 360 days per year. For late payment of VAT, tax interest runs from 1 January after the tax year until the day the tax is paid. For a VAT additional assessment (naheffingsaanslag), the end date is 14 days after the assessment date.**
Example (VAT): you underpaid €10,000 of VAT for 2025 and you pay it on 31 March 2026. The interest period is 1 January 2026 to 31 March 2026, which is 90 days using the 30/360 method. Tax interest = 90/360 × 5% × €10,000 = €125. Paying one month earlier reduces the interest roughly in proportion to the days.

To estimate your own amount, identify (1) the tax type, (2) the start rule (1 July for income tax; 1 January for VAT late payment), (3) the end rule (payment date, or 6 weeks / 14 days / 1 month after an assessment date), and (4) the applicable percentage. Keep payment confirmations because the end date depends on provable payment dates.

- Find the interest start date rule for the tax type.
- Count days using the 30/360 convention.
- Apply the annual percentage (5% from 1 January 2026 for most taxes).
- Multiply by the underpaid amount on the assessment or correction.
- Keep proof of payment dates and reference numbers.

---

### How can you reduce or avoid tax interest in practice?
**You reduce tax interest by filing and paying on time and keeping estimates accurate. For quarterly VAT filers, Q1 2026 is due 30 April 2026 (Q2: 31 July 2026; Q3: 31 October 2026; Q4: 31 January 2027). For income tax, filing before 1 May and avoiding corrections is the main lever. VAT underpayment corrected within the same year, or via a correction form within 3 months after year-end, has no tax interest in those cases.**
Use a monthly routine: reconcile bank transactions, set aside VAT, and update profit estimates. Updating profit estimates 4 times per year (each quarter) helps keep provisional income tax payments realistic. Good records also reduce the chance of later corrections; see the guide to [deductible business expenses](/knowledge-hub/deductible-expenses-freelancers-netherlands/).

If you discover a VAT mistake, submit a correction (suppletie/correctieformulier) as soon as possible. If the correction is submitted within 3 months after the end of the year, or the underreported VAT is corrected within the same calendar year, no tax interest is charged on the correction. For filing basics, see the [VAT return guide for freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/).

- Income tax: file before the deadline in the invitation letter (often 1 May).
- Income tax: keep the provisional assessment aligned with expected profit; update when profit changes.
- VAT: calendar the official filing and payment due dates (e.g., Q1 2026 is due 30 April 2026).
- VAT: ensure the payment is credited by the due date; bank processing time can affect the credited date.
- VAT: correct mistakes within the same year or submit the correction within 3 months after year-end to avoid tax interest in those cases.
- If tax interest was calculated over days when tax was already paid, request a reduction (verzoek verlaging bedrag belastingrente).

---

### What happens if you miss deadlines or pay late?
**Missing deadlines mainly costs money through interest. Tax interest (belastingrente) is 5% from 1 January 2026 for most taxes and can apply to late VAT payment or assessments issued after 1 July for income tax. Collection interest (invorderingsrente) starts only after you miss a payment due date on an assessment and is 4.3% from 1 January 2026. The table below shows common scenarios and the first cost-reducing action.**
Pay as soon as possible to stop interest from growing. If tax interest was calculated over a period when the tax office already had your money, you can request a reduction with proof of payment dates. If the VAT issue is an underpayment, a voluntary correction can reduce follow-up steps, and in specific timing cases it removes tax interest.

| Missed rule / situation | Interest charged | Interest period (start → end) | First action to reduce cost |
| --- | --- | --- | --- |
| Income tax: return corrected (deviation from return) and assessment dated after 1 July | Tax interest (belastingrente) | 1 July after the tax year → 6 weeks after the assessment date | File on time and keep records so the return is less likely to be corrected |
| Income tax: additional assessment (navorderingsaanslag) | Tax interest (belastingrente) | 1 July after the tax year → 1 month after the date on the additional assessment | Respond quickly to information requests; correct estimates earlier |
| VAT / wage tax: you filed but paid late | Tax interest (belastingrente) | 1 January after the tax year → payment date | Pay immediately to stop the interest clock |
| VAT: additional assessment (naheffingsaanslag) after a correction or audit | Tax interest (belastingrente) | 1 January after the tax year → 14 days after the date on the additional assessment | Correct VAT early; keep VAT calculations documented |
| Tax assessment paid after its due date | Collection interest (invorderingsrente) | Day after the due date → payment date | Pay immediately; if needed, request a payment arrangement |
| You believe tax interest was calculated over days already paid | Tax interest (possible reduction) | Depends on the case | Send a written request with payment dates and reference numbers; no request is possible if the tax interest amount is under €100 |

### Sources
1. [Overzicht percentages belastingrente](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/overzicht_percentages_belastingrente) - Belastingdienst - Accessed 2026-02-28
2. [Belastingrente betalen bij inkomstenbelasting](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/belastingrente_betalen_bij_inkomstenbelasting) - Belastingdienst - Accessed 2026-02-28
3. [Belastingrente betalen bij loonbelasting, btw en overdrachtsbelasting](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/belastingrente_betalen_bij_loonbelasting_btw_en_overdrachtsbelasting) - Belastingdienst - Accessed 2026-02-28
4. [Invorderingsrente](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/invorderingsrente) - Belastingdienst - Accessed 2026-02-28
5. [Wanneer moeten mijn btw-aangifte en betaling binnen zijn?](https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/uiterste-aangifte-en-betaaldatums) - Belastingdienst - Accessed 2026-02-28
6. [Btw-aangifte corrigeren](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aangifte_doen_en_betalen/aangifte_corrigeren/aangifte_corrigeren) - Belastingdienst - Accessed 2026-02-28
7. [Verzoek verlaging bedrag belastingrente](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/verzoek-verlaging-bedrag-belastingrente) - Belastingdienst - Accessed 2026-02-28
8. [Uitstel aanvragen voor de belastingaangifte 2025 - hoe doe ik dat?](https://www.belastingdienst.nl/wps/wcm/connect/nl/belastingaangifte/content/ik-moet-aangifte-doen-maar-ik-wil-graag-uitstel-kan-dat) - Belastingdienst - Accessed 2026-02-28


---

## Company car vs private car for ZZP'ers in the Netherlands (2026)
URL: https://contabook.co/knowledge-hub/company-car-tax-netherlands-zzp-2026/
Category: Expenses | Read time: 8 min read | Updated: 2026-02-28
Author: Piyush, Tax Expert

In 2026, freelancers can keep a car private and deduct €0.23 per business km, or put it in the business and handle bijtelling (18%/22%), the 500 km proof rule, and VAT private-use corrections (2.7%/1.5%). This guide shows the decision logic, calculations, and common fines.

### Is a company car ever worth it for a ZZP'er in the Netherlands in 2026?
**In 2026, a freelancer (ZZP'er) can either keep a car private and deduct €0.23 per business km, or put the car in the business and deduct costs but add a private-use addition (bijtelling) of 22% (or 18% for many zero-emission cars up to €30,000) unless private driving stays under 500 km/year with proof. If VAT is reclaimed, a VAT correction can apply (often 2.7% or 1.5%).**
Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. A car decision is mainly a numbers decision: business car deductions can be offset by bijtelling (18% or 22%) and by an annual VAT private-use correction if you reclaimed VAT (btw). If you also file VAT returns, see the [VAT return (BTW-aangifte) guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/).

Example: driving 10,000 business km with a private car gives a €2,300 profit deduction (10,000 × €0.23). A business car with a €45,000 catalogue value and 22% bijtelling adds €9,900 to taxable profit (22% × €45,000). A zero-emission car could be €8,700 bijtelling on €45,000 in 2026 (18% on €30,000 plus 22% on €15,000). Compare these figures to your own mileage and purchase price.

- Private car: deduct €0.23 per business km in 2026; 10,000 km = €2,300.
- Business car: bijtelling is 22% (standard) or 18% for many zero-emission cars up to €30,000.
- To avoid bijtelling, prove ≤500 km private driving in a calendar year with a trip log (rittenregistratie).
- VAT: without proof of actual private use, a common annual correction is 2.7% of catalogue value (incl. VAT and bpm).
- After 4 years after the year the car is first used, the forfait can drop to 1.5% in specific cases.
- If the car is used ≤10% for business, income tax forces private treatment; ≥90% business forces business treatment.

---

### When is your car business property or private property for income tax (inkomstenbelasting)?
**For income tax (inkomstenbelasting), a car is classified by business use. If business use is 10% or less, the car is private (privevermogen). If business use is 90% or more, the car is business (ondernemingsvermogen). Between 10% and 90%, the car is a choice asset (keuzevermogen), and you pick one treatment per car. A special rule can make the car business if business km exceed private km and private driving stays ≤500 km/year.**
The 10% and 90% thresholds are based on kilometres, so a simple yearly log is enough. If the car is a choice asset (10% to 90% business use), the decision affects how you deduct costs and whether bijtelling applies. The income tax choice and the VAT choice can be different, so decide both explicitly in the year you start using the car. Changing the income tax choice later is usually only possible before the first assessment becomes final.

| Business use (km-based) | Income tax category | Practical result |
| --- | --- | --- |
| ≤10% business use | Mandatory private (privévermogen) | No deduction of actual car costs; use €0.23/km for business km. |
| ≥90% business use | Mandatory business (ondernemingsvermogen) | Deduct actual costs and depreciation; apply bijtelling if >500 km private. |
| 10%–<90% business use | Choice asset (keuzevermogen) | Pick private or business treatment per car; keep evidence of business/private split. |
| Business km > private km AND ≤500 km private/year | Treated as business (special rule) | If you can prove the ≤500 km, bijtelling can be avoided. |
| ≥90% private use | Mandatory private (privévermogen) | Business-car treatment is not allowed for income tax. |

---

### What is bijtelling in 2026, and when can you avoid it?
**Bijtelling is an income-tax adjustment for private use of a business car (auto van de onderneming). If you drive more than 500 km privately in a calendar year, you add a fixed percentage of the catalogue value (cataloguswaarde) to taxable profit. For cars with a 2026 first admission date, the standard rate is 22%. Many zero-emission cars are 18% up to €30,000 for 60 months, then 22% above that cap.**
> "Ik kan overgangsregeling van een jaar toezeggen." — Eugène Heijnen, Staatssecretaris Fiscaliteit, Belastingdienst en Douane

You only avoid bijtelling if you can prove private driving is at most 500 km in the calendar year. The safest proof is a complete trip log (rittenregistratie) that records every trip and the odometer readings. If the trip log is incomplete, the tax authority can require bijtelling even if you believe private use was low. That proof requirement is the main practical difference between paying bijtelling and trying to stay under 500 km.

In 2026, cars older than 16 years can fall under a different calculation: 35% of the market value (waarde in het economisch verkeer). Some older cars keep a historical 25% regime if the car was first registered before 2017 and previously fell under 25%. Because these exceptions are date-driven, check the first admission date (datum eerste toelating) and the car age on 31 December.

| Car type / condition | Bijtelling rule (2026) | Example added to taxable profit |
| --- | --- | --- |
| CO2 > 0 g/km (most petrol/diesel/hybrid) | 22% × catalogue value | €45,000 → €9,900 |
| Zero-emission (0 g/km) | 18% up to €30,000; 22% above €30,000 (60 months) | €45,000 → €8,700 |
| Hydrogen or qualifying solar car | 18% × catalogue value (no €30,000 cap) | €45,000 → €8,100 |
| Older than 16 years | 35% × market value (waarde in het economisch verkeer) | €12,000 value → €4,200 |
| Pre-2017 car in 25% regime | 25% × catalogue value (transitional) | €30,000 → €7,500 |

- Threshold: ≤500 km private per calendar year to avoid bijtelling (with proof).
- Standard 2026 rate (CO2 >0 g/km): 22% of catalogue value each year.
- Zero-emission (0 g/km): 18% up to €30,000 catalogue value; 22% above €30,000.
- Duration: the reduced 18% rate applies for 60 months from the month after first admission.
- Full 18% can apply to hydrogen cars and specific solar cars (≥1 kWp integrated solar, no lead battery).
- Older than 16 years: 35% of market value can apply; some pre-2017 cars keep 25%.

---

### How does VAT (btw) work for a mixed-use car in 2026?
**For VAT (btw), you choose separately whether the car is business or private. If you treat the car as business for VAT and reclaim input VAT on purchase and running costs, you must pay VAT on private use. Commuting (woon-werkverkeer) counts as private use for VAT. Without a solid mileage split, a common method is an annual forfait: 2.7% of the catalogue value (incl. VAT and bpm), or 1.5% in specific cases.**
The tax authority expects you to be able to explain the private-use percentage. A complete mileage log lets you calculate VAT on actual private kilometres instead of using a forfait. If you do not have a complete log, you may still prove the split with other business records, but that is harder in an audit. If you file quarterly VAT, the correction is usually included in the last VAT return of the year; see the [VAT return (BTW-aangifte) guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide/).

The 2.7% forfait applies when you cannot show the private-use share and you deducted VAT broadly. If private use happens more than 4 years after the year you started using the car, the forfait can be 1.5% instead of 2.7%. If you bought the car mid-year, the forfait is prorated (for example 4/12 of 2.7%). If you have VAT-exempt turnover, reduce both the VAT deduction and the correction proportionally.

| Situation | How the VAT correction is determined | Example (catalogue €45,000) |
| --- | --- | --- |
| You can prove the private-use share | Pay VAT on actual private use based on your records (for example 20% private km) | 20% private share → use 20% ratio |
| No proof (first 4 years after purchase year) | Forfait: 2.7% × catalogue value (incl. VAT and bpm) | 2.7% × €45,000 = €1,215 |
| Private use later than 4 years after first use year | Forfait can be 1.5% instead of 2.7% | 1.5% × €45,000 = €675 |
| Car bought during the year | Prorate the forfait by months in the year | 4/12 × 2.7% × €45,000 = €405 |
| Partly VAT-exempt turnover | Reduce the correction with the taxable share | 40% exempt → pay 60% of €1,215 = €729 |

---

### What if you keep the car private: how does the €0.23/km deduction work in 2026?
**If the car stays private for income tax, you do not deduct fuel, insurance, repairs, parking, or depreciation separately. Instead, you deduct a fixed €0.23 per business kilometre from profit in 2026. This applies to a private-owned car and to a car you privately rent for business trips. For example, 12,000 business km creates a €2,760 deduction (12,000 × €0.23).**
The €0.23 rate is meant to cover all car costs in one number, so claiming separate costs on top would double count. The simplest setup is a lightweight mileage log that totals business kilometres per year and keeps a short purpose note per trip. If you are building a broader expense system, combine this with your other costs from the [deductible expenses guide](/knowledge-hub/deductible-expenses-freelancers-netherlands/). If you later switch the same car into the business, expect different rules for VAT and bijtelling.

- Record at least 5 fields per trip: date, from, to, km, and business purpose.
- Keep start and end odometer readings (2 numbers) per trip if possible.
- Separate business and private trips; the total business km drives the €0.23 calculation.
- Store supporting receipts for unusual business trips (for example, ferry or toll invoices).
- Total the year business km once (for example, 8,500 km → €1,955 deduction).
- If business use moves above 90%, reassess whether income tax forces business treatment.

---

### What VAT outcomes and penalties apply if you miss car-related VAT corrections?
**Car VAT issues usually show up in the annual private-use correction. Filing a VAT return late can lead to a €82 fine after a 7-day grace period; repeat cases can be €165. Paying VAT late normally triggers a 3% penalty, and repeat defaults can be up to 10% (max €6,709 per year). If VAT is underpaid through gross negligence or intent, the penalty can be up to 100%.**
These penalties are mechanical and can be triggered by timing mistakes. In practice, the private-use correction is often entered in the last VAT return of the financial year, so forgetting it can create an underpayment that is discovered later. The table summarises the standard amounts and the higher amounts used when the issue repeats or is intentional.

| Mistake | What happens | Amount / limit (2026) |
| --- | --- | --- |
| VAT return filed late (after 7-day grace) | Late-filing fine (aangifteverzuim) | €82 |
| Late VAT return happens often | Higher late-filing fine | Up to €165 per offence |
| VAT paid late | Payment default penalty (betaalverzuim) | 3% of late VAT (max €6,709 per year) |
| VAT paid late often | Higher payment default penalty | Up to 10% (max €6,709 per year) |
| Too little VAT paid or too much refunded (not intentional) | Higher payment default penalty | 10% (max €6,709 per year) |
| Gross negligence or intent (grove schuld / opzet) | Serious penalty (vergrijpboete) | Up to 100% of the VAT amount |

---

### What income tax interest and penalties can apply if your car position is corrected in 2026?
**If the tax authority corrects your car treatment, extra taxable profit can be added (for example 22% × €45,000 = €9,900). Tax interest (belastingrente) is 5% from 1 January 2026 for most taxes. Filing income tax late can trigger a €469 fine (up to €6,709 for repeats). Intentional errors can lead to penalties of 25% (gross negligence) or 50% (intent).**
> "Het verbeteren van het belastingstelsel gaat continu door." — Eugène Heijnen, Staatssecretaris Fiscaliteit, Belastingdienst en Douane

Income tax corrections often happen years after the purchase, because bijtelling depends on the first admission date and on whether you can prove the 500 km rule. If you cannot produce the required evidence, the correction typically applies for the whole year private-use adjustment. Use the table to understand which numbers are fixed (€469, 5%) and which are percentage-based (25%, 50%).

| Issue | What it affects | 2026 amount / rate |
| --- | --- | --- |
| Income tax return filed late | Late-filing fine (verzuimboete) | €469 (can rise to €6,709 for repeats) |
| Additional assessment created by correction | Tax interest (belastingrente) | 5% from 1 January 2026 (most taxes) |
| Intentional incorrect return (opzet) | Serious penalty (vergrijpboete) | 50% of the concealed tax |
| Gross negligence (grove schuld) | Serious penalty (vergrijpboete) | 25% of the concealed tax |
| Missing bijtelling on a €45,000 car | Correction to taxable profit | 22% × €45,000 = €9,900 |

### Sources
1. [Keuzemogelijkheden auto](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/auto_en_vervoer/auto_van_de_onderneming/autokosten/keuzemogelijkheden_auto) - Belastingdienst - Accessed 2026-02-28
2. [Vermogensetikettering bedrijfsmiddel](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/vermogensetikettering-bedrijfsmiddel) - Belastingdienst - Accessed 2026-02-28
3. [Bijtelling privégebruik auto 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/bijtelling-privegebruik-auto-2026) - Belastingdienst - Accessed 2026-02-28
4. [Zakelijk gebruik privévervoermiddel 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/zakelijk-gebruik-privevervoermiddel-2026) - Belastingdienst - Accessed 2026-02-28
5. [Btw en privégebruik auto van de zaak](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_en_de_auto/privegebruik_auto_van_de_zaak/privegebruik_auto_van_de_zaak) - Belastingdienst - Accessed 2026-02-28
6. [Boete](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/boete) - Belastingdienst - Accessed 2026-02-28
7. [Overzicht percentages belastingrente](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/standaard_functies/prive/contact/rechten_en_plichten_bij_de_belastingdienst/belastingrente/overzicht_percentages_belastingrente) - Belastingdienst - Accessed 2026-02-28


## Key Dutch Freelancer Tax Deadlines (2026)

| Filing | Frequency | Due Date |
|---|---|---|
| Quarterly VAT return (BTW) | Quarterly | One month after quarter ends |
| ICP declaration (EU services) | Quarterly | Same as VAT deadline |
| Annual income tax (Inkomstenbelasting) | Annual | 2026-05-01 |
| Annual accounts (Jaarrekening) | Annual | 2026-05-31 |

Source: https://www.belastingdienst.nl

## Frequently Asked Questions

**Can I switch between plans?**
Yes. You can adjust your plan whenever your needs change.

**Is Conta recognized by the Belastingdienst?**
Yes. Conta produces reports aligned with Dutch tax standards and Horizontal Monitoring principles.

**Does zero data entry really work?**
Yes. You photograph receipts; Conta uses AI + bank matching for 99.9% accuracy, with human review.

**What language are the explanations in?**
All guidance is English-first, with Dutch tax terms translated and explained without jargon.

## Entity Reference

| Entity | Description | URL |
|---|---|---|
| Belastingdienst | Dutch Tax and Customs Administration | https://www.belastingdienst.nl |
| Kamer van Koophandel (KvK) | Chamber of Commerce | https://www.kvk.nl |
| Rijksoverheid | Government of the Netherlands | https://www.rijksoverheid.nl |

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