As a self-employed person, you are sometimes on the road for work. Perhaps you need to spend a night in a hotel, for example during a client visit, a conference or on-site training. But what about the VAT on such hotel stays? And can you actually deduct the cost from your profit?
Can you reclaim VAT on a hotel stay?
The VAT on a hotel stay is deductible in the Netherlands, provided the stay is demonstrably business-related. The overnight stay itself falls under the low VAT rate of 9%, and you may reclaim this VAT as input tax via your VAT return.
Note:
- Only the VAT on the overnight stay (lodging) is deductible.
- VAT on breakfast, lunch, dinner or other meals is not deductible.
- If you charge the cost to a customer and put it on the invoice, the VAT is deductible anyway.
Hotel stay abroad?
If you spend a night abroad on business, you usually cannot reclaim foreign VAT via your Dutch VAT return. For EU countries, you can submit a separate request via the Tax and Customs Administration, as long as the amount is above the threshold of €50 per country.
When is a hotel stay business deductible?
A hotel stay is business deductible if it has an obvious business purpose. For example:
- A customer visit that requires you to stay overnight;
- participation in a conference, seminar or business training course lasting several days;
- overnight stay to reduce travel time in case of a business appointment.
Non-deductible overnight stays are those that:
- take place during a holiday;
- are mixed with private purposes, unless you keep them strictly separate (and can prove it).
How do you account for a hotel stay?
In the case of a business overnight stay, make sure you account for expenses neatly. Consider:
- Book the amount including VAT as business expenses.
- Put it under a logical category such as subsistence or travel expenses.
- Keep the invoice, noting why the overnight stay was business-related.
Extra expenses on a hotel stay: what's the tax situation?
Not all costs surrounding a hotel stay are fully deductible:
| Cost item | Income tax deductibility | VAT deductible? |
| Overnight accommodation | 100% (if business) | Yes (9%) |
| Breakfast/lunch/dinner | 80% (mixed costs) | No |
| Parking charges | Yes, if you have VAT receipt | Yes, if business |
| Tourist tax | No | Not applicable |
Note that if you go to a conference, seminar or study trip, all costs (including accommodation) fall under the so-called mixed costs. You may then:
- or 80% from the cost,
- or opt for the threshold method: only the part above €5,700 (2025) is deductible.
Do you work through a PLC? Then for mixed costs, the standard deduction percentage is 73,5%.
Conclusion
As a self-employed person, you can simply deduct business hotel stays from your profit in many cases and often reclaim the VAT on the stay. However, there are exceptions for conferences and expenses such as food or tourist tax. So make sure you keep clear records of why you stayed somewhere overnight, break down costs, and keep your receipts well. In doubt? Then consult your accountant.
