{"id":20000,"date":"2025-05-19T05:40:51","date_gmt":"2025-05-19T03:40:51","guid":{"rendered":"https:\/\/vanpasse.nl\/?p=20000"},"modified":"2025-11-24T19:10:45","modified_gmt":"2025-11-24T18:10:45","slug":"deduct-business-telephone-expenses","status":"publish","type":"post","link":"https:\/\/vanpasse.nl\/en\/kennisbank\/administratie\/zakelijke-telefoonkosten-aftrekken\/","title":{"rendered":"Deduct business phone expenses as a self-employed person"},"content":{"rendered":"<h2><strong>Why a company phone?<\/strong><\/h2>\n<p>A business phone ensures orderly administration and makes it easier to deduct expenses correctly. If you use your phone mainly for work, then it belongs to your business and you can fully deduct the business expenses. You get clear invoices that are easy to process and you can reclaim VAT on the business part of the purchase. You leave out the private use so the calculation is correct. This way you process the costs easily, keep your administration clear and make the most of the rules.<\/p>\n<h3><strong>Advantages<\/strong><\/h3>\n<ul>\n<li>You pay less tax because business expenses reduce your profits.<\/li>\n<li>You can reclaim VAT from business use.<\/li>\n<li>Your administration remains clear by separating private and business.<\/li>\n<li>You work more professionally with a phone you actually use for your business.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong>Reclaiming VAT on a new phone<\/strong><\/h2>\n<p>If you buy a new phone for your business, you can deduct the VAT in your <a href=\"https:\/\/vanpasse.nl\/en\/knowledge-base\/taxes\/vat-return-zzp\/\">VAT return<\/a>. There is 21 per cent VAT on a device, which you can deduct in full if you use the device for business. If you also use the device privately, you only deduct the VAT on the business part. For this, you make a reasonable estimate of your use. The tax authorities expect you to be able to explain this estimate, but not that you keep track of everything down to the minute. This way, you reduce your costs and process the phone according to the rules.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong>Income tax deductions<\/strong><\/h2>\n<p>For the <a href=\"https:\/\/vanpasse.nl\/en\/knowledge-base\/taxes\/income-tax-self-employed\/\">income tax return<\/a> you always look at the cost without VAT. Whether you may deduct the costs at once or have to write them off depends on the purchase price. The tax authorities distinguish between small business purchases and investments. You deduct small purchases immediately, while more expensive appliances are depreciated over several years. This way, the deduction fits well with the period in which you use the phone and your profit calculation remains fairly distributed.<\/p>\n<h3><strong>Purchase lower than 450 euros<\/strong><\/h3>\n<p>If you buy a phone under \u20ac450 excluding VAT, you can deduct the cost directly. You book the full amount in the year of purchase. You don't need to keep track of depreciation here.<\/p>\n<h3><strong>Purchase higher than 450 euros<\/strong><\/h3>\n<p>If your phone is more than \u20ac450 excluding VAT, you have to depreciate. You usually spread the cost over five years.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Private use of business phone<\/strong><\/h2>\n<p>If you also use a business phone privately, you have to take that private part out of the costs. Private use is not part of your business expenses and is therefore not deductible. You estimate how much you make private calls or use data and take that part out of the deduction. This works the same for VAT. If you have deducted all VAT and you also use the phone privately, you must make a correction later. This keeps your records correct and you only process business expenses in your accounts.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong>Transferring private phone to business<\/strong><\/h2>\n<p>If you already have a phone that you initially bought privately, you can still contribute it to your business. You then transfer the phone to your business at its current value. From then on, you can deduct business expenses such as depreciation or usage costs. You cannot reclaim VAT because you are not making a new business purchase. This works well if you use the phone mainly for business purposes from now on. This way, the phone enters your business assets and you can process it correctly for tax purposes.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong>Private phone business use<\/strong><\/h2>\n<p>You can continue to use your private phone for your business. You can, but the rules work differently. The tax authorities look at the distinction between the subscription and use. The subscription remains private and you may not deduct it. You may deduct the business use. This way, you only process the costs that belong to your business. This works well if you use the phone partly for business and partly for private use.<\/p>\n<h3><strong>Telephone subscription<\/strong><\/h3>\n<p>A private phone subscription is not deductible. The monthly cost remains completely private, even if you make business calls. Only actual business use counts.<\/p>\n<h3><strong>Business part deduction<\/strong><\/h3>\n<p>You can deduct the business part of your private phone. You estimate what percentage is business and apply that to your expenses. As long as the estimate is reasonable, the Inland Revenue will accept it.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong>Phone subscription deduction<\/strong><\/h2>\n<p>A business phone subscription in your company's name is deductible to the extent it is business. Private use you leave out so that the deduction is correct. A private subscription remains private. You may only deduct business use, such as calls or data for your company. This keeps your accounts clear and ensures that your costs are correctly processed.<\/p>\n<h3><strong>Business<\/strong><\/h3>\n<p>You can deduct a business phone subscription for the part you use for business. You leave the private part out of the costs. You deduct the VAT only on the business use.<\/p>\n<h3><strong>Private<\/strong><\/h3>\n<p>A private phone subscription remains private. You may only deduct business use, such as calls or data for work. The fixed monthly costs remain entirely for your own account.<\/p>","protected":false},"excerpt":{"rendered":"<p>As a self-employed person, you use your phone a lot for your work. You call customers, arrange appointments and do part of your administration via your mobile phone. As a result, you incur expenses that you may deduct in part or in full. The tax authorities have clear rules for this. If you apply them properly, you avoid making mistakes and paying too much tax. In this article you can read how to process telephone expenses on a business basis and how to keep private and business expenses separate.<\/p>","protected":false},"author":10,"featured_media":20001,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[69],"tags":[],"class_list":["post-20000","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administratie"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Zakelijke telefoonkosten aftrekken uitgelegd<\/title>\n<meta name=\"description\" content=\"Ontdek welke telefoonkosten jij als zzp\u2019er mag aftrekken en hoe je dit netjes vastlegt in jouw administratie.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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