how much VAT you can reclaim on your car expenses<\/p>\n<\/li>\n
how much you can deduct on your personal income tax<\/p>\n<\/li>\n<\/ul>\n
The higher your professional use, the more you can deduct. But the tax authorities will also expect you to be able to substantiate this percentage in case of an audit.<\/p>\n
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\ud83d\udc49 How do you calculate your professional use percentage?<\/h1>\n
The formula is simple: you divide your business mileage by your total mileage.<\/p>\n
(number of professional km per year \u00f7 total number of km per year) \u00d7 100<\/b><\/p>\n<\/div>\n
Example:<\/b> in 2025, you drive a total of 20,000 km, of which 13,000 km are for professional purposes.<\/p>\n
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\u2192 Your professional use: (13,000 \u00f7 20,000) \u00d7 100 = 65%.<\/b><\/p>\n
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\ud83d\ude97 What about commuting to your usual workplace?<\/h1>\n
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There’s an important exception to keep in mind: your daily commute.<\/p>\n
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Your commute to a fixed workplace counts as private use, not professional use. Even though it’s a trip you make for work, tax law treats it as private travel, for both VAT and personal income tax purposes.<\/p>\n
\n<\/li>\n<\/ul>\n
\n\ud83d\udcc6 The 40-day rule:<\/b> a location only counts as a “fixed workplace” (and therefore as commuting) if you are present there for 40 days or more during the year, not necessarily consecutively. If you work somewhere fewer than 40 days per year, for example at a client’s site, in a co-working space, or on a temporary construction site, then that trip remains professional travel.<\/p>\n<\/div>\n
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\ud83d\udcc4 What proof do you need to support your professional use percentage?<\/h1>\n
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The VAT authorities allow you to choose between three methods for determining your professional use. You should choose the method that best suits your situation.<\/p>\n
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\n\n\n
\n \n Method<\/b><\/p>\n
\n<\/td>\n
\n How does it work?<\/b><\/p>\n<\/td>\n<\/tr>\n
\n \n 1. Mileage register\/log<\/b><\/p>\n<\/td>\n
\n You record every journey:<\/b> the date, the departure and arrival addresses, the distance in kilometers, and the purpose of the journey. This is the most accurate, but also the most time-consuming, system.<\/p>\n
\n<\/td>\n<\/tr>\n
\n \n 2. Home-work formula<\/b><\/p>\n<\/td>\n
\n A fixed formula based on your home-work distance:<\/b> (home-work distance \u00d7 2 \u00d7 200 working days + 6,000 other private km) \u00f7 total km \u00d7 100 = % private use<\/b>. Your home-work commute counts here as private – not as professional. Your professional use is 100% minus that private percentage. This only applies to 1 car per user, and you always use 200 days in the formula, even if you often work from home.<\/p>\n
\n<\/td>\n<\/tr>\n
\n \n 3. Fixed 35% flat rate<\/b><\/p>\n<\/td>\n
\n The simplest option:<\/b> you fix your professional use at 35%, without needing a mileage register.<\/p>\n
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Note:<\/b> you then need to stick to this for at least 4 consecutive calendar years, and apply it to all your mixed-use vehicles.<\/p>\n
\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
\n
\n\n
\u270d Is keeping a mileage register mandatory?<\/h1>\n
\n
Not always, it depends on your professional use percentage.<\/p>\n
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Up to around 35%, a reasonable estimate is usually enough, for example based on your calendar or client visits.<\/p>\n<\/li>\n
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From around 35% onwards, the tax authorities generally expect a mileage register or other detailed proof. The higher your percentage, the stronger the burden of proof needs to be.<\/p>\n
\n<\/li>\n<\/ul>\n
\n\n
\u2714\ufe0f How do you keep a mileage register?<\/h1>\n
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You can keep a mileage log in a simple Excel or Google Sheets table. Make sure it meets the legal requirements.<\/p>\n
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In the log, you simply enter:<\/p>\n
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date of the trip<\/p>\n<\/li>\n
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starting and ending odometer readings<\/p>\n<\/li>\n
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departure and arrival address<\/p>\n<\/li>\n
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purpose of the trip (business or private)<\/p>\n<\/li>\n<\/ul>\n
Based on this data, you can add up your total number of kilometers yourself and calculate your professional-use percentage.<\/p>\n
\n
\n\n
VAT deductibility vs. professional use: what’s the difference?<\/h1>\n
Your professional use percentage isn’t the only percentage that matters for your car. There’s also VAT deductibility<\/b>, which is a separate, legally fixed rule specifically for vehicles.<\/p>\n
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35%<\/b>: the legal flat rate. This is the default, and you don’t need any proof to apply it.<\/p>\n<\/li>\n
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50%<\/b>: the legal maximum. You can only apply this if you can prove a higher business use, for example with a mileage register.<\/p>\n<\/li>\n
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100%<\/b>: only for professional drivers (taxi, delivery, rideshare, etc.), where the vehicle is used exclusively for the activity.<\/p>\n<\/li>\n<\/ul>\n
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\u2699\ufe0f How do you enter this in Accountable?<\/h1>\n
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1. Professional use (per expense)<\/h2>\n
For each expense, you can indicate the professional percentage. For example, if you drive 35% professionally, enter this for every car expense. Accountable then automatically takes this into account for:<\/p>\n
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the VAT deduction;<\/p>\n<\/li>\n
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and the calculation of your personal income tax.<\/p>\n<\/li>\n<\/ol>\n
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