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Accommodation costs ZZP entrepreneur whether or not deductible

Ask an entrepreneur ZZPer rents or has his own business space.

With a separate business space you may deduct all costs that you make for this business space.
For example: the rent, costs for energy, OZB, insurance, security and cleaning. But costs for floor coverings, the wallpaper, your new desk and filing cabinets are also deductible.

The entrepreneur ZZPer with his own house (rented house) has furnished a room as an office for his company.

He pays the energy bill from the business account.
What can he do with the costs of the office space and the VAT on the energy bill? 

  • Costs workspace at home tax-deductible under certain conditions
  • Independence requirement and income requirement
  • Energy consumption devices of the company deductible
  • When is the right to deduct VAT?
    Assuming you are self-employed; you do not therefore drive your company through a private limited company (TBS on the basis of the decision-making scheme) and you do not employ any employees and the rental contract for your home is not ‘on the case’.Deduction of the costs of a workspaceThe answer to the question whether the costs of a business-used workspace at home are deductible from the taxable profit starts with an assessment of the workspace. On the basis of the so-called fiscal workspace regulations, the costs of the workspace in a private home (owner-occupied home or rented house) are only deductible if the workspace meets certain conditions. Such a ‘qualifying’ workspace exists if two conditions are met: a independence requirement  and a income requirement .& nbsp; Independence requirement 

    The independence requirement means that the workspace must be an independent part of the home. In essence, this concerns the question whether the workspace could be rented separately to a third party. For this rentability, it is important that the workspace has its own sanitary facilities and has its own entrance. A workplace in the living room, a bedroom or an attic room does not meet this requirement.

    Income requirement
    On the basis of the income requirement, a certain part of the income from work in or from the workspace must be earned.

    You must earn 70% of your total income in the workspace of your home to meet the income requirement.

    If you do not have a workspace next to the workspace in your home, another income test applies: at least 30% of your total work income IN  earning the workspace (physical presence ) and earn at least 70% of your work income IN  or FROM  the workspace.

    A bedroom or attic room used as a workspace. I assume that the room does not have its own bathroom and private entrance. As a result, the workspace does not meet the independence requirement so that there is no qualifying work space in your situation. In principle, you therefore also do not have the right to deduct the accommodation costs associated with the workspace.

    Energy costs 

    Nevertheless, you can still qualify for deduction of (a part of) the energy costs in another way. If you work in your workspace with equipment that uses a lot of energy (such as a server / printer), and that equipment is on your company balance, then the energy costs of that equipment are still deductible from your taxable profit. You can calculate the energy costs per device:

    W: The number of Watts that the device consumes

    U: The number of hours the device is switched on per day

    D: The number of days per year that the device is on

    The formula is now: (W x U ​​x D) /1,000. You multiply the result by the rate you pay per kilowatt hour, approximately € 0.25 per kW / h.

    The VAT on the energy bill
    With regard to VAT, the aforementioned requirements for the workspace do not apply. For VAT, you are entitled to deduct for that part of the (VAT on) energy costs that you can allocate to the commercial use of the home. To determine that part you can use the surface method:

    Calculate the energy costs (gas and electricity) of your entire home (including the workspace)

    Calculate the ratio floor surface workspace in square meters (m2) / total floor area dwelling (m2)

    If you are partially exempt from VAT, you are also entitled to a VAT deduction.

    NOTE: placing an independent space (choice of capacity) on the balance can have far-reaching consequences in the future.

    See also: Car costs private car in the sole proprietorship / ZZP company, what about the VAT?

    For additional information about ZZP administration and the tax return in the Almere, Amsterdam or Lelystad region, please contact Visee Finance without any obligation. You can ask your questions via the contact form on this website or you can use the “Call me back” “Option. You can also call us by calling +31 36 5304248 . We are of course also serving customers outside the Amsterdam / Almere region. Our customers are located in Amsterfoort, Bussum, Breukelen, Naarden and Hilversum.

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