{"id":4407,"date":"2021-12-06T12:47:00","date_gmt":"2021-12-06T12:47:00","guid":{"rendered":"https:\/\/wwwstaging.keesdeboekhouder.nl\/zakelijk-aftrekbare-kosten-wat-zijn-dit-precies\/"},"modified":"2024-10-11T11:32:12","modified_gmt":"2024-10-11T11:32:12","slug":"deducting-business-expenses-the-what-when-and-how","status":"publish","type":"post","link":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/deducting-business-expenses-the-what-when-and-how\/","title":{"rendered":"Deducting business expenses \u2013 the what, when and how"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4407\" class=\"elementor elementor-4407 elementor-3365\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf7d037 e-flex e-con-boxed e-con e-parent\" data-id=\"bf7d037\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e992098 elementor-widget elementor-widget-text-editor\" data-id=\"e992098\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>As an entrepreneur, you pay tax over the profit you make via the income tax return. Your profit is the sum of the sales you\u2019ve made minus your business expenses. This means it\u2019s wise to include these expenses in your accounting. In this blog we\u2019ll explain which expenses are deductible and how this procedure works.<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5890884 elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5890884\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12f9a03 e-flex e-con-boxed e-con e-parent\" data-id=\"12f9a03\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63415a4 elementor-widget elementor-widget-text-editor\" data-id=\"63415a4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<section class=\"text-block block columns-1\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n<div class=\"text-block__text-wrapper rich-text d-block\">\n<p><strong>Definition of business expenses<br \/><\/strong>The Dutch Tax and Customs Administration states the following regarding business expenses: \u2018Business expenses are those costs that are, within reasonable limits, necessary for the conduct of your business and that directly relate to your business.\u2019. The Dutch Tax and Customs Administration generally doesn\u2019t interfere much regarding this issue and expects that you, as an entrepreneur, can prove that the expenses you make are indeed necessary. You\u2019re therefore free to determine for yourself which and how many expenses you make, as long as they\u2019re reasonable.<\/p>\n<p><strong>Direct and indirect costs<br \/><\/strong>As stated before, you decide which expenses you deem necessary for your business. Of course, this also depends on your profession. For example, as an artist it\u2019s likely that you need more tools than a social media expert. Expenses made to create your product or service are called direct costs: production costs such as materials or certain software, but also the purchase of stock. Work outsourced to third parties is also filed under direct costs.<\/p>\n<p>The indirect costs, however, will be very similar for many entrepreneurs. These are the more background expenses such as:<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7d51321 e-con-full e-flex e-con e-parent\" data-id=\"7d51321\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6adc78e e-con-full e-flex e-con e-child\" data-id=\"6adc78e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9bd42ee elementor-widget elementor-widget-image\" data-id=\"9bd42ee\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/12\/vanja-matijevic-iDMnbydcntA-unsplash-3-scaled-1-1536x1024.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-3370\" alt=\"\" srcset=\"https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/12\/vanja-matijevic-iDMnbydcntA-unsplash-3-scaled-1-1536x1024.jpg 1536w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/12\/vanja-matijevic-iDMnbydcntA-unsplash-3-scaled-1-300x200.jpg 300w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/12\/vanja-matijevic-iDMnbydcntA-unsplash-3-scaled-1-1024x683.jpg 1024w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/12\/vanja-matijevic-iDMnbydcntA-unsplash-3-scaled-1-768x512.jpg 768w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/12\/vanja-matijevic-iDMnbydcntA-unsplash-3-scaled-1-2048x1366.jpg 2048w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03496a2 e-con-full e-flex e-con e-child\" data-id=\"03496a2\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ca0384 elementor-widget elementor-widget-text-editor\" data-id=\"5ca0384\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul>\n<li>Business phone<\/li>\n<li>Business internet use<\/li>\n<li>Rent of office or retail space<\/li>\n<li>Business insurance<\/li>\n<li>Travel costs (public transport and business kilometres)<\/li>\n<li>Costs for hosting your website<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cb9db7a e-flex e-con-boxed e-con e-parent\" data-id=\"cb9db7a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fdcd87f elementor-widget elementor-widget-text-editor\" data-id=\"fdcd87f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Investing in company assets<br \/><\/strong>Certain expenses can\u2019t be deducted all in one go. These include company assets such as a laptop or other pieces of equipment that cost at least \u20ac450 ex. VAT. These costs must be amortised over a period of at least 5 years. This means that you spread the cost of the purchase by deducting 20% of the investment from your profit every year.<\/p>\n<p><strong>Limited deduction and non-deductible costs<br \/><\/strong>There are also certain costs that are only partially deductible. These are mainly costs that also benefit you personally. Consumption costs, for example: expenses in hospitality venues you visit with business relations, or representation costs such as business gifts. Car expenses are also partially deductible, provided that the car is registered as\u00a0<a href=\"https:\/\/www.keesdeboekhouder.nl\/en\/a-company-car-wise-or-not\/\" target=\"_blank\" rel=\"noopener\">a company car<\/a>. In addition, the Dutch Tax and Customs Administration also has a list of non-deductible costs, such as:<\/p>\n<ul>\n<li>Clothing (except for work clothes)<\/li>\n<li>Personal care<\/li>\n<li>Fines<\/li>\n<li>General literature<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9882235 e-con-full e-flex e-con e-parent\" data-id=\"9882235\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a1e8418 e-con-full e-flex e-con e-child\" data-id=\"a1e8418\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f18f389 elementor-widget elementor-widget-image\" data-id=\"f18f389\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/12\/jason-leung-DmD8HVOjy4c-unsplash-3-scaled-1-1536x1024.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-3372\" alt=\"\" srcset=\"https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/12\/jason-leung-DmD8HVOjy4c-unsplash-3-scaled-1-1536x1024.jpg 1536w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/12\/jason-leung-DmD8HVOjy4c-unsplash-3-scaled-1-300x200.jpg 300w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/12\/jason-leung-DmD8HVOjy4c-unsplash-3-scaled-1-1024x683.jpg 1024w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/12\/jason-leung-DmD8HVOjy4c-unsplash-3-scaled-1-768x512.jpg 768w, https:\/\/wwwstaging.keesdeboekhouder.nl\/wp-content\/uploads\/2021\/12\/jason-leung-DmD8HVOjy4c-unsplash-3-scaled-1-2048x1366.jpg 2048w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb75bba e-con-full e-flex e-con e-child\" data-id=\"eb75bba\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f5c50b elementor-widget elementor-widget-text-editor\" data-id=\"3f5c50b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Costs in your industry<br \/><\/strong>As you can see, it\u2019s important to keep track of your expenses and to determine to what extent they\u2019re business-related. The limitations and exceptions can make things a bit tricky at times. So the best thing to do is to look around and talk to people who work in the same industry to find out which expenses they\u2019re listing. And, most important, always use your common sense when listing your expenses!<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>As an entrepreneur, you pay tax over the profit you make via the income tax return. Your profit is the sum of the sales you\u2019ve made minus your business expenses. This means it\u2019s wise to include these expenses in your accounting. In this blog we\u2019ll explain which expenses are deductible and how this procedure works&#8230;.<\/p>\n","protected":false},"author":3,"featured_media":3367,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[41],"tags":[],"class_list":["post-4407","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-keep-up-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts\/4407","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/comments?post=4407"}],"version-history":[{"count":4,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts\/4407\/revisions"}],"predecessor-version":[{"id":4413,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts\/4407\/revisions\/4413"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/media\/3367"}],"wp:attachment":[{"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/media?parent=4407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/categories?post=4407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/tags?post=4407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}