Private journeys: <\/b>these trips are not made as part of your self-employed activity and therefore cannot be deducted. For example: dropping off your children at school, visiting family or friends, etc.<\/i><\/p>\n
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Commuting from home to workplace<\/b>: if you are self-employed and have a fixed workplace, such as an office, you can opt to pay 15 cents per km commuting. These journeys are not considered to be business trips. For this reason, they are deductible in a different way. <\/p>\n
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Other purely pro travel:<\/b> this trip is directly linked to your professional activity as a self-employed. Examples: visits to your customers, your banker, meetings. In this case, you cannot use the fixed mileage rate and must deduct your actual expenses.<\/i><\/p>\n<\/li>\n<\/ul>\n
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Ways of deducting your travel expenses:<\/h1>\n
In Belgium, it is possible to deduct vehicle-related expenses incurred as part of your self-employed activity according to three methods: actual expenses,<\/b> flat fee <\/b>expenses and commuting expenses.<\/b><\/p>\n
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1. Commuting expenses <\/h2>\n
As a reminder, these trips are not considered professional. However, if you are self-employed and have a fixed place of work, such as an office, you can claim a mileage allowance of 15 cents <\/b>per km for travel related to this activity.<\/p>\n
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What is considered a workplace for self-employed workers?<\/h3>\n
The tax authorities consider a fixed workplace to be any place where you carry out self-employed activity for at least 40 days a year, whether it’s an office, a visit to a regular client, your practice or something else. <\/p>\n
| \n \ud83d\udea8 If you work and commute to the same place for at least 40 days a year,<\/b> that place is automatically considered a fixed workplace.<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n \ud83d\udea8\ud83d\udea8 It’s important to consider a maximum distance of 100 kilometers <\/b>(one way) between home and workplace.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n Tax regulations provide for a maximum limit of 100 km per one-way trip<\/b> for travel between your home and a fixed place of work. In practical terms, this means:<\/p>\n If your workplace is located 80 km<\/b> from your home, you may account for 80 km<\/b>.<\/p>\n<\/li>\n If it is located 130 km<\/b> away, you may only account for 100 km<\/b>.<\/p>\n<\/li>\n<\/ul>\n Even if the actual distance is greater, the tax authorities cap the calculation at 100 km (one way)<\/b>. This limit applies per day and per fixed place of work<\/b>.<\/p>\n It is also possible to have several fixed workplaces in the course of a year. In this case, travel between the place of residence and each fixed workplace is no longer considered as purely business travel. As a result, you can deduct a mileage allowance of 0.15 cents per kilometer for these home-workplace journeys.<\/p>\n \ud83d\udca1 In Accountable<\/b>, you can’t encode this lump sum in your expenses and thus should keep an Excel spreadsheet, for example, to record the kilometers traveled as part of your home-work commute. You will need to enter the amount in part 2 of your IPP declaration under code 1606 (if you work in the commercial sector) or 1657 (if you work in the liberal sector).<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n Examples:<\/i><\/b><\/p>\n You are a doctor who goes to your practice every day for consultations with your patients.<\/p>\n<\/li>\n You are an IT specialist and go at least 40 days a year to the same customer.<\/p>\n<\/li>\n<\/ul>\n \u2192 Your home-work commute is 40 km (round trip) 200 days a year: 200*40*0.15= \u20ac1,200.<\/p>\n \n \n |
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