Statement exclusive business use van
Do you have a delivery van that you use exclusively for your business? If you use this delivery van exclusively for business purposes, you can apply for a 'Statement Exclusive Business Use of a Delivery Van'. This means that:
- You do not need to keep a kilometre record
- You do not have to take into account the correction for the private use of the van in your profit calculation.
There are two conditions attached: you may not use the van privately, and you have a reporting obligation to report changes surrounding the business use of the van to the Internal Revenue Service. On Alpina.nl we will tell you more about the statement exclusive business use van. You can also directly calculate the premium for van insurance.
How can I apply for a Statement Exclusive Use of a Van?
You can submit the declaration digitally on the website of the Tax and Customs Administration. This can be done via Mijn Belastingdienst Zakelijk. As an employer, you must complete this form together with your employee. You submit the form digitally and keep a copy for your administration. The Tax and Customs Administration will then issue a receipt. This receipt is valid indefinitely. The Statement exclusive business use van is not retroactive. Suppose you already have the van at your disposal on 1 January, but you submit the statement later. In that case you must be able to prove with a trip registration form that you did not drive more than 500 kilometres for private purposes with the van until the effective date of the statement.
Revoke statement exclusive business use of delivery van
You can always withdraw the declaration at a later date. There are three situations in which you must withdraw the declaration:
- If you no longer use the delivery van
- If you have submitted the declaration in error
- If you use the delivery van for all or part of your private use
If you wish to withdraw your earlier declaration, you can do so digitally on the website of the Tax and Customs Administration. After submitting, you will receive confirmation of the withdrawal of your declaration.
Does the IRS audit private use?
With a statement you are not allowed to use the delivery van privately. This is checked by the Tax and Customs Administration. They do this for example by using camera cars. They may also ask you to demonstrate the business nature of a trip, for example because your van was seen at a special location or at an unusual time. Do you have evidence to prove that the van really was only used for business purposes? If so, it is important that you keep them.
Can I get a fine if I use my van privately?
If the tax authorities check you and you cannot prove the business nature of a journey, you risk a fine of almost €5,000. You may also be fined for failing to comply with the reporting obligation. This means that you have not reported changes in the business use of the delivery van to the tax authorities.
What is the difference between 'Statement no private use of car' and 'Statement exclusive business use of van'?
Every employee can apply for a Statement No Private Use of Car. It does not matter whether the vehicle is a passenger car or a delivery van. The Statement No Private Use of Car means that you declare that you will not use the car for more than 500 private kilometres on an annual basis. The Statement Exclusive Business Use of a Van can only be applied for in the case of a delivery van. This statement means that you declare that you will not use the van for private purposes at all. The Tax and Customs Administration carries out strict checks, so in that case you cannot just quickly pick up an errand with the delivery van.
Frequently Asked Questions
May I use the van for commuting with a Statement Exclusive Use for Business purposes?
Yes, with a Statement Exclusive Business Use you may use the delivery van for commuting. This is considered business use. However, you may absolutely not use the van for private purposes. So on the way home, you may not make a detour to do some shopping at the supermarket.
Can I, as a ZZP, apply for a Statement Exclusive Use of Van for Business purposes?
Yes, you can also apply for a statement as a self-employed person.
How about if several employees use the van?
You must properly register who all uses the van. The co-driver must also be registered. If you do not keep a good record of who has been using the van, you will run into an additional tax liability. Even if several employees use the same van, it may not be driven for private purposes. It is important that every employee is well aware of this.
I am a DGA (Director and major shareholder). Can I apply for this declaration?
Yes, also as a DMS you can apply for a Statement Exclusive Business Use van. This means that you may not use the van for private purposes.
I have a new licence plate. Can I change the declaration?
Have you bought another delivery van and no longer use the other one? If so, you must withdraw the statement for your current delivery van. You can then immediately file a new statement, stating the new registration number of the delivery van.
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