Declaration of Exclusively Business Use of a Delivery Van

If you use this delivery van exclusively for business purposes, you can request a “Declaration of Exclusive Business Use of a Delivery Van.” This means that:

• You do not need to keep a log of your trips
• You do not need to account for an adjustment for the personal use of the delivery van when calculating your profit.

There are two conditions: you may not use the delivery van for personal purposes, and you are required to report any changes regarding the business use of the delivery van to the Tax Authority. On Alpina.nl, we provide more information about the “exclusively for business use” declaration for delivery vans. You can also calculate your delivery van insurance premium right away.

Withdrawal of the Declaration of Exclusive Business Use for a Delivery Van

You can always revoke the declaration yourself at a later time. There are three situations in which you must revoke the declaration:

1. If you no longer use the delivery van
2. If you submitted the statement in error
3. If you use the delivery van entirely or partially for personal purposes

If you wish to revoke your previous declaration, you can do so online on the Tax and Customs Administration’s website. After submitting the form, you will receive a confirmation of receipt for the revocation of your declaration.

Does the tax authority check for personal use?

If you have a declaration, you are not allowed to use the delivery van for personal purposes. The Tax Authority monitors this. They do so, for example, by using surveillance vehicles. They may also ask you to prove the business nature of a trip, for example, because your delivery van was spotted at an unusual location or at an unusual time. Do you have supporting documents to prove that the delivery van was truly used only for business purposes? If so, it’s important that you keep them in a safe place.

Can I get a fine if I use my delivery van for personal purposes anyway?

If the tax authorities audit you and you cannot prove that a trip was for business purposes, you risk a fine of nearly €5,000. You may also be fined for failing to comply with the reporting requirement. This means that you did not report changes regarding the business use of the delivery van to the tax authorities.

What is the difference between a “Declaration of No Personal Use of a Car” and a “Declaration of Exclusively Business Use of a Delivery Van”?

Any employee can apply for a Declaration of No Personal Use of a Vehicle. It does not matter whether the vehicle is a passenger car or a delivery van. The Declaration of No Personal Use of a Vehicle means that you declare that you do not drive the vehicle for personal use for more than 500 kilometers per year. The “Exclusively Business Use of a Van” Declaration can only be requested for a van. This declaration means that you certify that you do not drive the van for personal use at all. The Tax Authority strictly enforces this rule, so in that case, you cannot even quickly run an errand with the van.