Drivers who undertake international journeys incur costs because they are unable to eat and sleep at home at the times that are normal for other people: accommodation costs.
Accommodation costs for self-drive holidaymakers
Transport operators who are self-employed (owner-drivers) and who undertake international journeys may deduct their accommodation costs from their business profits. For reasons of administrative efficiency, a flat-rate amount has been set for this deduction. For journeys undertaken in 2016, this amounts to €35 per day. This amount is adjusted annually. The amounts for previous years can be found on the the Tax and Customs Administration’s website.
REMEMBER: the accommodation costs deducted from the profit are limited deductible expenses (this is explicitly mentioned in the decision)!
This flat-rate deduction is set out in a decision. This decision also sets out the conditions for applying the deduction:
– the deduction applies only to journeys lasting longer than 24 hours;
– the furthest destination of the journey is not in the Netherlands;
– the number of days driven must be substantiated (using tachograph discs, invoices, journey logs, etc.);
– the days of departure and return each count as half a day;
– if the decision is applied, it applies to all qualifying journeys in the year in question (a decision can be made each year as to whether or not to apply the decision).
A similar exemption applies to hauliers who undertake international journeys from locations situated more than 50 km from their home address. Subject to certain conditions, such journeys may last less than 24 hours.
It goes without saying that, when applying the flat-rate scheme, private motorists do not need to provide supporting documents for their actual accommodation costs. The scheme therefore represents a significant reduction in administrative burden for private motorists.
Employees’ accommodation costs
Drivers who undertake international journeys as employees are entitled, under Article 40 of the Collective Labour Agreement for the Commercial Goods Transport Sector the right to be reimbursed by their employer for their accommodation costs.
Until the end of 2016, these allowances were subject to a specific exemption based on agreements between transport companies’ trade associations and the Tax and Customs Administration. This means that the allowances are paid free of payroll tax, without being counted against the tax-free allowance under the work-related expenses scheme.