Kilometres diverted must be itemised and substantiated in the mileage records for the company car.
Private kilometres
Business owners and employees with a company car have to add an addition to their profit or salary. Except when no more than 500 private kilometres are driven with the car in a calendar year. But entrepreneurs and employees must be able to prove this convincingly. This must be done with a comprehensive trip registration form. Commuting between home and work can be included in this under business kilometres.
Detour kilometres
The starting point for the trips accounted for in the kilometre records is that the most usual route is driven. The tax authorities usually use a route planner when checking a kilometre record. If more kilometres were driven because the most usual route was not taken, this constitutes detour kilometres. For these trips, the kilometre records must show which route was driven.
Detour kilometres can be business or private. If a detour was made because there was a delay on the usual route, these are business detour kilometres. But if the detour was made to take the children to school, do private shopping, visit the garage, etc., the detour kilometres are private kilometres.
Substantiate
At The Hague Court of Appeal a recent case played case in which about 3,800 detour kilometres were accounted for in the mileage records. Of these, the routes driven and addresses visited were not recorded in the mileage records. Partly because of this, the court marked these kilometres as private kilometres, which obviously exceeded the permissible number of 500 private kilometres and rightly added 22% of the catalogue value to the employee's salary.