As an entrepreneur, do you only drive your van for business purposes? With the 'Statement Exclusive Business Use Van', you can avoid additional taxable benefit. Discover the conditions, benefits and how to apply for the statement here. This will save you extra costs in the future!
What is a Statement Exclusive Business Use Van?
The 'Statement Exclusive Business Use Van' is an official document from the tax authorities. It certifies that you only use the van for business purposes. With such a statement, you do not have to pay an additional taxable benefit.
Terms
So do you make use of this declaration as an entrepreneur or self-employed person? Then a few important rules apply:
- Business only: You may not use the van privately. So no holidays, shopping or other personal trips. So business is really business.
- Commuting counts: Rides to and from your workplace fall under business use.
- Correct application: Make sure you submit the declaration to the Tax Office correctly and completely.
- Good administration: Trip registration may not be compulsory, but clear business records are smart.
Advantages
With this statement, you enjoy convenient benefits:
- No additional charge: You save on your costs here, as the additional taxable benefit for private use is waived. Want to know how additional taxable benefit works? Read here more on.
- No trip registration: You don't have to keep detailed records of your journeys because of this statement.
- Less administration: You save time and have a lot less paperwork.
Cons
Note that this statement can also bring these drawbacks:
- Strict control: The Inland Revenue keeps a close eye on whether you comply with the rules.
- Fines and after-taxes: Using your van incorrectly can lead to hefty fines and extra tax.
- Limited flexibility: So you really cannot use the van privately.
Applying for the statement
You can easily apply for the declaration online via the Tax and Customs Administration's website. You do this using your DigiD or eHerkenning. Follow these steps:
- Step 1: Log in to Mijn Belastingdienst Zakelijk. You will need your DigiD or eHerkenning to do this.
- Step 2: Find the form 'Statement Exclusive Business Use Van'. It takes a bit of looking, but you'll find it quickly.
- Step 3: Fill in everything neatly and correctly. Mistakes can cause a lot of hassle.
- Step 4: Send the form and then save a copy. That way you always have proof behind you.
Need help? Follow our step-by-step guide:
Submission of Statement for Business Use of Van
Withdrawal of declaration
Does your situation change and you still prefer to use the van privately? Then you must withdraw the statement. You can easily arrange this online via the Tax and Customs Administration's website.
Statement exclusive business use van employee
Employees driving a company van can also apply for a statement of business-only use.
How does the employer apply for the declaration?
As an employer, you apply for the statement on behalf of your employee via My Tax Office Business.
What are the reporting obligations for employer and employee?
The employer and employee must report a change if the situation changes, for example if your employee starts using the van privately after all.
As an employer, how do you withdraw the statement In?
As an employer, you can revoke the declaration via the Inland Revenue website.
What if several employees drive the same van?
If several employees use the same van, you need to file a statement for each employee separately.
How do the tax authorities check the business use of the van?
The Inland Revenue can check in several ways:
- Mileage administration: They can check your mileage records.
- Invoices and diaries: They look at business appointments and trips.
- GPS tracking: They can use GPS data to monitor trips.
- Unexpected checks: They may also check at unusual times or locations.
