Statement exclusive business use van: rules, application and revocation

If, as an entrepreneur, you use a delivery van exclusively for business purposes, you can submit a statement to the tax authorities. This prevents an additional taxable income for private use and you do not need to keep a trip registration. This saves tax and administration. But the scheme has clear rules. This article explains what the statement entails, how to apply for it, the conditions you must fulfil and the consequences in the event of an audit or changes.
statement of exclusive business use van

What is a statement exclusive business use van

The statement formally lets you know that you only use your van for business trips. As a result, you do not need to apply an additional taxable benefit in your tax return and you are exempt from having a comprehensive trip administration. This scheme is particularly interesting for 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.
Full cost deduction All car expenses are fully deductible as business expenses.
Valid until revocation The declaration is valid indefinitely, as long as you meet the conditions.
Simplicity and clarity You know exactly where you stand.

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 Inland Revenue actively checks, including with 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 Inland Revenue 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..

Furthermore, at the time of application, you must not have driven 500 kilometres privately in the current calendar year. From the moment the declaration takes effect, any private use is prohibited. You are also obliged to report changes immediately and withdraw the declaration if your situation changes.

 

Submit statement

The application is done digitally via the Tax and Customs Administration. You log in with DigiD or eHerkenning, fill in the form and confirm that you use the delivery van exclusively for business purposes. You will then receive a confirmation and from then on the declaration will be valid.

Use our manual.

Note that the declaration can never be filed retroactively. So you can only avoid addition from the time of application, not for an earlier period.

Revoke declaration

As soon as you decide to drive the car privately anyway, even if only occasionally, you must first withdraw the declaration. The statement must also be withdrawn in the event of sale, replacement or termination of use. You do this using the same form on the Tax and Customs Administration's website.

Did you drive a total of more than 500 kilometres privately in the year of withdrawal? Then you still have to apply an additional taxable benefit for the whole year. If you remain under the limit, you must be able to prove this with a trip registration.

 

Retroactivity not allowed

The declaration never works retrospectively. Do you submit the declaration only after, say, three months of business driving? Then the rule only applies from the submission date. For the previous period, you will still have to apply an additional taxable benefit, unless you remain under the 500 kilometre limit and can prove this.

So make sure you act on time. Applying for the statement as soon as you start using the van will avoid discussion and additional taxable income afterwards.

 

Control by the Inland Revenue

The Inland Revenue monitors the use of vans with this declaration. This is done partly through automatic licence plate registrations. Drives 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

Employees with a company van can also make use of this scheme. The employee must then submit the statement himself and give a copy to the employer. From then on, the employer does not have to apply an additional taxable benefit.

Another option is for employer and employee to agree in writing that the car will not be used privately. Again, no additional taxable benefit applies as long as the agreements are met. In both cases, you must take immediate action if the use changes.

This arrangement therefore offers benefits for employees too, provided agreements are clear and both parties stick to them.

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