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As a self-employed person in Belgium, you can deduct expenses related to your business activity. However, many expenses are not used exclusively for work. Your phone, car, internet connection or even part of your home may also be used privately. Professional use (sometimes called business use<\/i> or professional percentage<\/i>) is the percentage of an expense that relates to your self-employed activity.<\/p>\n
This percentage is used to calculate:<\/p>\n
your deductible expenses for personal income tax (IPP);<\/p>\n<\/li>\n
and the VAT you can reclaim.<\/p>\n<\/li>\n<\/ul>\n
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Professional use directly impacts two things:<\/p>\n
\u2022 Your income tax<\/b><\/p>\n
The higher your professional use, the more expenses you can deduct \u2014 which reduces your taxable income.<\/p>\n
\u2022 Your VAT recovery<\/b><\/p>\n
VAT can only be reclaimed up to the professional-use percentage, and within certain legal limits (for example: a maximum of 75% for phone expenses).<\/p>\n
The tax authorities expect this percentage to be:<\/p>\n
realistic;<\/p>\n<\/li>\n
consistent with your activity;<\/p>\n<\/li>\n
and justifiable in case of an audit.<\/p>\n<\/li>\n<\/ul>\n
\ud83d\udea8 Important:<\/b> overstated professional use is one of the most common audit triggers.
A reasonable, well-documented percentage is always safer than an aggressive one you cannot justify.<\/p>\n<\/div>\n
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There\u2019s no universal percentage. It depends on the type of expense and how you actually use it.<\/p>\n
Here are the most common allocation methods used in Belgium:<\/p>\n
\u2022 Time-based allocation<\/b><\/p>\n
For subscriptions such as phone plans, internet or software, estimate how much time is spent on professional use versus total use.<\/p>\n
\u2022 Surface area<\/b><\/p>\n
For home-office expenses, calculate the share of your home used for work (office, studio, workshop\u2026) compared to the total living space.<\/p>\n
\u2022 Kilometres driven<\/b><\/p>\n
For cars, compare business kilometres (excluding commuting) with the total kilometres driven over the year.<\/p>\n
\u2022 Estimated use<\/b><\/p>\n
For mixed-use items such as laptops, cameras or furniture, apply a realistic percentage that reflects your actual professional use.<\/p>\n
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1. Phone and internet subscription<\/b><\/p>\n
You use your smartphone mainly for work-related calls, emails and admin tasks.
A reasonable professional-use percentage could be around 70%.<\/p>\n
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\ud83d\udc49 Example: your monthly subscription costs \u20ac50 incl. VAT.<\/p>\n
Professional use entered in Accountable: 70%<\/p>\n<\/li>\n
VAT limit for phone expenses: 75%<\/p>\n<\/li>\n
Recoverable VAT: 70% of the VAT paid<\/p>\n<\/li>\n
Deductible expense for IPP: 70% of the amount excl. VAT<\/p>\n<\/li>\n<\/ul>\n
\ud83d\udca1 If your subscription also includes TV services, that part is not considered professional and should be excluded from the calculation.<\/p>\n<\/div>\n
2. Personal car used for business<\/b><\/p>\n
You drive 20,000 km per year in total, including 6,000 km for client meetings.
Your professional use is therefore 30%.<\/p>\n
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\ud83d\udc49 Example: you purchase a car for \u20ac30,000 incl. VAT.<\/p>\n
Professional use: 30%<\/p>\n<\/li>\n
CO\u2082 deductibility rate: for example 60%<\/p>\n<\/li>\n
Depreciation: 20% per year over 5 years<\/p>\n<\/li>\n<\/ul>\n
Calculation:<\/p>\n
\u20ac30,000 \u00d7 30% \u00d7 60% \u00d7 20%<\/p>\n<\/li>\n
= \u20ac1,080 deductible per year<\/p>\n<\/li>\n<\/ul>\n
The same logic applies to:<\/p>\n
fuel;<\/p>\n<\/li>\n
insurance;<\/p>\n<\/li>\n
maintenance;<\/p>\n<\/li>\n
and repairs.<\/p>\n<\/li>\n<\/ul>\n
\ud83d\udca1 Keep supporting evidence for your business trips, such as a calendar, mileage log or spreadsheet listing business kilometres.<\/p>\n<\/div>\n
3. Home office<\/b><\/p>\n
You work from a dedicated 12 m\u00b2 office in a 100 m\u00b2 home.<\/p>\n
Your professional-use percentage for home-related costs is therefore 12%.<\/p>\n
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\ud83d\udc49 Example: your annual electricity bill is \u20ac1,500 incl. VAT.<\/p>\n
Professional use: 12%<\/p>\n<\/li>\n
Deductible expense: \u20ac180<\/p>\n<\/li>\n
Recoverable VAT: same percentage (if the invoice is issued in your business name)<\/p>\n<\/li>\n<\/ul>\n
\ud83d\udca1 In practice, the tax authorities generally tolerate up to 15% professional use of a home without requiring additional justification. Above that threshold, make sure you can support it with floor plans, measurements or photos.<\/p>\n<\/div>\n
4. Laptop<\/b> <\/p>\n
You buy a laptop for \u20ac1,800 excl. VAT and use it:<\/p>\n
80% for your business;<\/p>\n<\/li>\n
20% privately.<\/p>\n<\/li>\n
Professional use: 80%<\/p>\n<\/li>\n
Depreciation period: 3 years<\/p>\n<\/li>\n
Annual deduction: \u20ac480 per year<\/p>\n<\/li>\n
Recoverable VAT: 80% of the VAT paid<\/p>\n<\/li>\n<\/ul>\n
5. Meals, clothing and mixed costs<\/b> <\/p>\n
Some expenses remain limited or non-deductible even when they are linked to your business activity.<\/p>\n
Non-deductible<\/b><\/p>\n everyday clothing;<\/p>\n<\/li>\n lunches eaten alone.<\/p>\n<\/li>\n<\/ul>\n Deductible under conditions<\/b><\/p>\n profession-specific clothing (medical scrubs, safety equipment, lawyer\u2019s robe\u2026);<\/p>\n<\/li>\n restaurant meals with clients: deductible up to 69%.<\/p>\n \n<\/li>\n<\/ul>\n \u2022 Setting everything to 100%<\/b><\/p>\n This is one of the biggest audit red flags. Be realistic.<\/p>\n \u2022 Not keeping supporting documents<\/b><\/p>\n A mileage log, calendar, floor plan or usage estimate can make a big difference during an audit.<\/p>\n \u2022 Confusing professional use with deductibility<\/b><\/p>\n Professional use reflects your actual usage. The two work together.<\/p>\n \n When creating an expense, simply complete the \u201cProfessional use\u201d<\/b> field located below the expense category.<\/p>\n Just enter your estimated percentage \u2014 Accountable automatically applies:<\/p>\n VAT limitations;<\/p>\n<\/li>\n deductibility rules;<\/p>\n<\/li>\n and the relevant tax calculations for your situation.<\/p>\n<\/li>\n<\/ul>\n Want to learn more? Join our upcoming webinar ‘Claim it right: Top deductible expenses’<\/b>, hosted live by one of our tax coaches to answer your questions!<\/p>\n \n\n
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Common mistakes to avoid<\/b> <\/h2>\n
Deductibility refers to the legal limits imposed by tax law.<\/p>\nWhere do you enter professional use in Accountable?<\/b> <\/h2>\n
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