What is a statement exclusive business use van
With this declaration, you formally notify the Dutch Tax and Customs Administration that you use your van exclusively for business journeys. You therefore do not apply a taxable benefit for private use in your tax return and do not need a complete mileage log. This scheme is particularly relevant to self-employed people who never use their van privately.
The declaration remains valid as long as you meet the conditions. So you do not have to resubmit it every year. Note: if at any time you do drive the van privately, you must first withdraw the declaration.
Advantages
Below you can see the benefits of the declaration in tabular form. This will give you a quick insight into what the scheme can do for you as an entrepreneur:
| Advantage | Notes |
|---|---|
| No additional charge | You do not need to calculate an additional taxable benefit for private use. |
| No trip registration | You don't need to keep track of rides as long as you comply with the rules. |
| Assess costs and VAT separately | The normal rules for expenses and depreciation continue to apply. The statement does not provide a general VAT deduction. |
| Valid until revocation | The declaration is valid indefinitely, as long as you meet the conditions. |
| Simplicity and clarity | You formally record the exclusively business use; proof of the business nature remains necessary. |
Cons
We have also clearly tabulated the disadvantages of this scheme. This way, you can easily weigh up whether this approach suits your situation:
| Disadvantage | Notes |
|---|---|
| No private use allowed | Incidental private use is also not allowed. |
| Strict control | The Tax and Customs Administration carries out active checks, including using cameras. |
| Major consequences if breached | One private trip can lead to additional taxable income for the whole year. |
| No flexibility | Spontaneous private driving is excluded as long as the declaration is valid. |
| Duty to report changes | You must report any change to the Dutch Tax and Customs Administration immediately. |
Terms
Not just any car qualifies for this scheme. The car must fall under the 'van category' and this is subject to a number of tax requirements set by the Tax Office..
Did you already have the delivery van earlier in the year? If so, you must prove with a mileage log that before the start date, converted to an annual basis, you drove no more than 500 kilometres for private purposes. From the moment the declaration takes effect, any private use is prohibited. You are also obliged to report changes immediately and to withdraw the declaration if your situation changes.
Submit statement
Submit the declaration digitally via Mijn Belastingdienst Zakelijk. The commencement date is the dispatch date or a later date that you choose. Keep the declaration and acknowledgement of receipt. Use the official explanation for submission to find the current form.
Revoke declaration
Revoke the statement before you start driving privately, if you no longer use the van, or if the statement was incorrect. In the case of a different van, revoke the old statement and submit a new one. Then assess the private use before and after the validity of the statement: if it can be demonstrated that the distance is a maximum of 500 kilometres in the calendar year, no private use adjustment is necessary. Above that, you assess the addition. See the rules for withdrawal.
Retroactivity not allowed
The declaration is not retroactive. For a prior period, you must be able to substantiate the private use separately, with a recalculation to an annual basis where necessary. From the effective date, no private kilometres are allowed. Commuting may be private for VAT purposes: read about private car use and VAT.
Enforcement by the Dutch Tax and Customs Administration
The Dutch Tax and Customs Administration monitors the use of vans covered by this declaration, including through automatic number plate recognition. Journeys at unusual times or locations may prompt questions.
You must then be able to prove that the trip was business-related. Therefore, keep supporting documents, such as work orders, customer appointments or diary entries. If you cannot prove business use, the tax authorities will count it as private use.
Statement exclusive business use van for employees
For an employee, the employer submits the declaration on behalf of the employee. That is a different route than for a self-employed person. A written ban on private use is also a separate arrangement with its own conditions and supervision; an agreement alone is not sufficient. Use the current employer instructions from the Tax and Customs Administration for the payroll administration.
