€0.25 is an expense deduction
At 10,000 business kilometres the deduction is €2,500. It is not a €2,500 payment; it reduces the profit on which tax is calculated.
What should the log contain?
Your records should make each trip plausible and be kept with the rest of the business administration.
- date and business purpose
- start and destination
- distance
- link to client or appointment
Do not deduct fuel twice
The fixed allowance covers ordinary car costs for income tax. Do not also book fuel, insurance and repairs as business expenses.
Review mileage records monthly
Compare trips with your calendar, invoices and client addresses. A missing appointment is easier to reconstruct after a few days than after year-end.
If you use an app, export data regularly into your own administration. Service access can end while your record-retention duty remains.
- calendar
- invoices
- client addresses
- your own data export
Full-year example
At 12,000 documented business kilometres, the expense is €3,000: 12,000 × €0.25. It reduces profit and is not a government payment.
The actual vehicle outgoings remain in your private budget. The tax saving is only the effect of lower profit and depends on your overall position.
Official sources
Rules were checked in Dutch Tax Administration publications. The official pages are in Dutch.