May I add btw return & 0.19cents per kilo for private car as business use

[kkpiano]

Hi,

 

I have an eenmanszaak, and use my private car for company use.

 

I know that I could get bw return based on the percentage of use my private car for business purpose, and could declare 0.19 cents per kilometer. But I do not know if I could add them together for tax return.

 

For instance, I used my car 50% for private, and 50% for business. I drived 20000km, the insurance, oil, and maintenance is in total 1210 euro.

 

So I can declare 0.19*20000*0.5 = 1900 euro out of the company revenue, but can I still get tax refund of 1210*0.21*0.5= 127.05 euro?

 

Here is the reference from belastingdienst, both situations are clear to me, I just do not know if I can add them together.

http://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/btw_aftrekken/btw_en_de_auto/zakelijk_gebruik_van_de_priveauto/voorbeeld_zakelijk_gebruik_priveauto_met_kilometeradministratie

http://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/auto_en_vervoer/auto_van_de_onderneming/autokosten/u_rijdt_in_uw_eigen_auto

 

Thank you.

 

[prinsrachid]

Here is the reference from belastingdienst, both situations are clear to me, I just do not know if I can add them together.

You mustn't confuse income tax with turnover tax.

 

The deduction of 19 cents per kilometer is only relevant for income tax purposes (your first link). So if you drove 10.000 kilometers, you can lower your taxable profit by 1.900 euro (0.19 x 10.000 km).

 

Your second link is relevant only for value added (turnover) tax purposes. This means you get this specific tax refund when you file your turnover tax return.

[colombo]

Some further remarks.

 

First you are not allowed to calculate the btw yourself. You are only allowed to use those amounts which are clearly specified as BTW on the bills. Next it is very unlikely to claim BTW for insurance as it is free of tax. Finally also consider your expenses on both gasoline and parking for your BTW claim.

[kkpiano]

Thanks a lot for both of your comments.

 

Now it is clear to me, so I can benefit from both.

 

Someone told me that if I declare 19 cents per kilometer, then I can not declare btw percentage refund any more.

 

But from your comments, it seems that I can declare both of them. :)

[prinsrachid]

Now it is clear to me, so I can benefit from both. Someone told me that if I declare 19 cents per kilometer, then I can not declare btw percentage refund any more.

Yes, but I do understand why they might have said this. Even though you can get the (partial) turnover tax refund, you cannot deduct the actual cost the turnover tax is related to (because you already use the 19 ct/km deduction).

 

So, let's say you drove 10.000 km (= 50% business) and you incurred 1.210 euro of car costs (1.000 euro costs plus 210 euro VAT).

 

In this case you may reduce your taxable profit by 1.900 euro and you may get 105 euro (= 50% of 210 euro) of VAT back via your turnover tax return. However, you must not deduct those 1.000 euro of car costs from your taxable profit anymore, because those costs are considered to be included in the 19 ct/km deduction.

[kkpiano]

thank you prinsrachid, now it is totally clear to me:)