Statement of only business use van
Do you have a van that you use exclusively for your business? If you use this van exclusively for business purposes, you can apply for a 'Statement Exclusive Business Use of Van'. This means that:
- You do not have to keep trip records
- You do not have to take into account correction for private use of the van in your profit calculation.
There are two conditions attached to it: you may not use the van privately, and you have a reporting obligation to report changes regarding the business use of the van to the tax authorities. On Alpina.nl we will tell you more about the statement exclusively for business use of the van. You can also directly calculate the premium for van insurance.
How can I apply for a Statement Exclusive Business Use Van?
You can submit the statement digitally on the Tax Office website. You can do this through My Tax Business. As an employer, you complete this form together with your employee. You submit the form digitally and keep a copy for your own records. The Tax Office then issues a receipt. This declaration of receipt is valid indefinitely. The Statement exclusive business use van does not apply retroactively. Suppose you already have the delivery van at your disposal on January 1, but you submit the statement later. Then you must be able to prove with a trip registration that you did not drive more than 500 kilometers privately with the van until the effective date of the statement.
Business-only van use statement revoked again
You can always withdraw the declaration yourself at a later time. There are three situations in which you must withdraw the declaration again:
- If you no longer use the van
- If you submitted the statement in error
- If you use all or part of the van privately
If you wish to withdraw your previous declaration again, you can do so digitally on the Inland Revenue website. After submitting, you will receive confirmation of the withdrawal of your declaration.
Does the IRS audit private use?
With a statement, you may not use the van privately. This is checked by the tax authorities. They do this, for example, by using camera cars. They may also ask you to prove 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 supporting documents to prove that the van was really only used for business purposes? If so, it is important that you keep them well.
Can I be fined if I use my van privately anyway?
If the Internal Revenue Service checks you and you cannot prove the business nature of a ride, you risk a fine of nearly €5,000. You can also be fined for failing to comply with the reporting requirement. This means that you did not report changes around the business use of the van to the tax authorities.
What is the difference between 'Statement no private car use' and 'Statement only business use van'?
Every employee can apply for a Statement No Private Car Use. 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 do not drive more than 500 kilometers per year with the car for private use. The Statement Exclusive Business Use Van can only be requested for a van. This statement means that you declare that you do not drive the van at all privately. The tax authorities check this strictly, so in that case you cannot quickly pick up a message with the van.
Frequently Asked Questions
May I use the van for commuting with a Statement of Business Use only?
Yes, with a Statement of Business Use only, you may use the 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'er, apply for a Statement of Exclusively Business Use of Van?
Yes, you can also apply for a certificate as a self-employed person.
What about if multiple employees use the van?
You need to properly record who all is using the van. The passenger must also be registered. If you do not keep good records of who was in the van, you will run into an additional charge. Even if several employees use the same van, it may not be driven privately. It is important that every employee is aware of this.
I am a DGA (director-majority shareholder). Can I apply for this statement?
Yes, even 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 license plate. Can I change the statement?
Did you buy another van and no longer use the other one? If so, you must withdraw the statement for your current van. You can then immediately file a new statement, indicating the van's new license plate number.
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