Meals and entertainment – 0%
If you treat a client or (potential) business partner to breakfast, lunch, or coffee, these costs count as business expenses. Officially, this falls under representation costs. We apply private-use corrections at the end of the year, so you should enter the full invoice amount. Important: NEVER deduct VAT here (set everything to 0%).
Having coffee by yourself while working somewhere is considered a private expense. These receipts should not be included.
If the costs are for an event you organize, they may count as purchase costs (e.g. catering). If you hire a caterer for representation purposes, VAT is not deductible. If it’s included in a package price (location + lunch), VAT may be deductible.
Mobile phone (subscription 21% and/or device repayment 0%)
Download your invoice and check that VAT is included. Only then can you deduct it. If there’s no VAT, request a proper invoice from your provider.
If you’re also paying off a device, record the repayment separately (usually 0% VAT).
Rent – 0% or 21%
This includes renting your workspace, studio, or workshop (including storage). Depending on your agreement, rent may or may not include VAT. Check whether your rent is VAT-exempt or if you can reclaim 21% VAT.
Using a workspace at home? Only in very limited cases are these costs deductible.
Workspace setup
You can only deduct furnishing costs if you rent a separate workspace. Think desks, chairs, plants, etc. A home workspace usually does not qualify.
Office supplies
Materials like paper, pens, etc. (also allowed without a formal workspace).
Work clothing
Only clothing exclusively for work (e.g. safety shoes or clothing with a company logo of at least 70 cm²). Regular clothing is considered private.
Public transport
Business travel. Download a quarterly overview (e.g. via your OV-chipkaart account) and exclude personal travel.
Alternatively, use a mileage registration (€0.23 per km).
Car (business)
Vehicles with a purchase price above €450 (excluding VAT).
Other car costs
Fuel, repairs, parking, etc. Only if the car is on the business. Otherwise, use mileage registration.
Private car mileage – 0%
If you use a private car for business, you can claim €0.23 per km. No separate car costs allowed.
Outsourced work
Hiring freelancers for assignments.
(Accountant = admin costs, marketer = marketing costs.)
Training & education
Only deductible if it maintains existing knowledge—not for learning a completely new field.
Professional literature – 9% or 0%
Books and resources for your profession (usually 9% VAT).
Software
Tools like Adobe, Final Cut, etc. VAT is often reverse-charged.
Bank fees
No VAT applies.
Administration costs
For example, your Bookie subscription.
Legal costs
Advice, contracts, representation.
Insurance
Business liability, etc. VAT-exempt.
Marketing
Ads, website, promotional materials, etc.
Website costs
Hosting and maintenance.
Website > €450
Development costs above €450 are considered investments. Please keep in mind that this is only the case if these are one off costs. If this is a periodic thing they fall under website costs.
Investments
Assets above €450 (excluding VAT). We handle depreciation for you.
Shipping costs
Usually same VAT rate as the product.