Car expenses: lump sum or actual costs? Here’s how to record it in PIA Go!
31/07/2025
A car is often indispensable for your business, but how do you deduct the costs in the most advantageous way? And what about the well-known CO2 deduction limitation? In this blog post, we guide you through the tax rules for car expenses and show you how to get the maximum out of your deductions.
Commuting: the lump sum
Do you regularly commute between your home and a fixed workplace? Then you can opt for the simple lump-sum scheme for these trips. You may deduct €0.15 per kilometre travelled, without having to keep receipts or invoices. Convenient, right?
| Attention! |
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| This lump sum covers all car expenses for that commuting route. If you choose this option, you can no longer deduct any other costs for these specific trips, such as fuel, maintenance or depreciation of the vehicle. The only exceptions are the interest on your car loan and your GSM costs in the car. These remain separately deductible. |
Do you work from home? Then you cannot apply this scheme, as you are not commuting between your home and a fixed workplace.
Other business trips: actual costs
For all other business trips, such as visits to clients or suppliers, you must deduct the actual costs. This means you need to collect invoices, receipts and other supporting documents. Moreover, these costs are only partially deductible, depending on the CO2 emissions of your car (usually between 50% and 100%).
Do you not feel like registering every fuel purchase? Good news: you may also calculate your fuel costs using a formula. Multiply your business kilometres by the average consumption of your car and the average fuel price of that year. In that case, you must still keep track of how many business kilometres you have driven.
Proving your business use: two methods
In the event of a tax audit, you must be able to demonstrate what percentage of your car use was business-related. You have two options:
Method 1: keep a mileage log
You keep a detailed logbook including:
• the mileage at the beginning and end of the year
• the date of each trip
• the start and end address of each trip
• the number of kilometres travelled per trip
Sounds tedious? Fortunately, there are handy apps that can track this for you!
Method 2: determine private use on a lump-sum basis
With this method, the tax authorities assume that you drive 6,000 kilometres privately per year, plus your commuting distance (calculated as 200 working days × 2 × one-way distance).
The percentage of private use is then:
(6,000 + commuting km per trip × 2 × 200) ÷ total kilometres travelled.
Here, you only need to record your mileage at the beginning and end of the year. Much simpler!
| Een praktisch voorbeeld |
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| Stel, je bent grafisch ontwerper en huurt een kantoor op 10 km van je woonplaats. Je gaat daar vier dagen per week naartoe en bezoekt ook regelmatig klanten. Je wagen heeft een CO2-aftrekpercentage van 75%. |
| Woon-werkverkeer via forfait: - 10 km × 2 ritten × 4 dagen × 52 weken = 4.160 km per jaar - 10 km × 2 ritten × 4 dagen × 52 weken = 4.160 km per jaar - 4.160 km × € 0,15 = € 624 aftrekbaar |
| Overige zakelijke ritten: - Uit je rittenboekje blijkt dat je 3.000 km zakelijk rijdt - Totaal aantal afgelegde kilometers: 10.000 km - Percentage zakelijk gebruik: 3.000 ÷ 10.000 = 30% |
| Werkelijke kosten (exclusief brandstof): - Verzekering, onderhoud, afschrijving, etc.: € 2.800 - Aftrekbaar deel: € 2.800 × 30% × 75% = € 630 |
| Brandstofkosten: - Gemiddeld verbruik: 7 liter/100 km - Gemiddelde brandstofprijs: € 1,50/liter - Berekening: 3.000 km × 7/100 × € 1,50 = € 315 - Aftrekbaar deel: € 315 × 75% = € 236 |
| Totaal aftrekbare autokosten: € 624 + € 630 + € 236 = € 1490 |
PIA Go! Your car expenses, processed advantageously
At PIA Go!, we understand that car expenses are an important part of your tax optimisation. Whatever method you choose, our accounting solution automatically applies the correct categories and percentages. This way, you do not have to worry about deduction limitations or calculations. And if you still have questions about your specific situation, our accountants are happy to assist you with tailored advice.
| Ready to get started with PIA Go!? |
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| Schedule an appointment today and discover how simple accounting can be. |
reviewed by Tom Castelein, Personal Income Tax Expert.