{"id":1306,"date":"2023-01-06T08:23:17","date_gmt":"2023-01-06T07:23:17","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/rittenregistratie-niet-zonder-adressen\/"},"modified":"2026-03-03T10:34:25","modified_gmt":"2026-03-03T09:34:25","slug":"trip-registration-not-without-addresses","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/rittenregistratie-niet-zonder-adressen\/","title":{"rendered":"Trip registration not without addresses"},"content":{"rendered":"

A trip log, which does not include the addresses of departure and destination, does not meet the legal requirements.<\/p>\n\n\n\n

Declaration of no private use<\/h2>\n\n\n\n

This is decided by the District Court of The Hague in a case<\/a> In which the Inland Revenue, at the request of the employee\/driver of a passenger car, issued a declaration of no private use<\/em> has issued. The Inland Revenue issues such a statement on request to employees with a company car. In the request to issue the statement no private use, the employee declares not to drive more than 500 private kilometres with the car on an annual basis. On the basis of the statement, the employer waives the deduction of payroll taxes on the private use of the car.<\/p>\n\n\n\n

In principle, if it turns out afterwards that the car did drive more than 500 private kilometres, the additional tax assessment (with interest and penalty) lands on the employee's doormat. The employer can only be confronted with the additional tax assessment if the employer knows that the statement issued by the employee to the Tax Administration regarding the private use of the car is incorrect.<\/p>\n\n\n\n

In addition to the declaration of no private use<\/em> exists the declaration of exclusive business use<\/em>. This statement can only be issued for a van. This van is then allowed to drive 0 (zero) private kilometres.<\/p>\n\n\n\n

Burden of proof<\/h2>\n\n\n\n

The tax authorities can require an employee. to whom a no private use certificate has been issued, to show that the car is used for private purposes for no more than 500 kilometres on an annual basis. \u201cShows<\/em>\u201d involves a heavy burden of proof, namely that the employee must convincingly demonstrate<\/em> That he did not drive more than 500 private kilometres with the car.<\/p>\n\n\n\n

Trip registration<\/h2>\n\n\n\n

Proof can be provided with a trip registration, but the limited private use may also prove otherwise. In the case before the Court, the employee provides proof with a trip registration. However, the Court ruled that the trip registration did not meet the requirements for it. These requirements can be found in Section 3.13 of the Payroll Tax Implementation Regulations 2011<\/a><\/em>. That provision states that the trip registration per individual journey<\/strong> must include at least the following information:<\/p>\n\n\n\n