All expenses > Utility vehicle

Utility vehicle

Tax audit risk

Easiness to justify
Frequency1/5x per year
Deducted by38% of independentsRecommended by91% of independentsDo you deduct this expense?Would you recommend this expense?

For self-employed professionals in Belgium, the deduction for utility vehicles is very advantageous.

As a self-employed, you can deduct 100% of the costs associated with a utility vehicle, which is not the case for any other type of vehicle where the deduction is limited by CO2 emissions, etc.

You read that right: all costs (maintenance, fuel, accessories, etc.) are therefore deductible at the same rate of 100% – which makes the utility vehicle status very advantageous.

However, not all vehicles can be considered ‘commercial’ ⬇️

The FPS/FOD Finance gives the tax definition of a utility vehicle.

According to the FPS/FOD Finance, to be considered a utility vehicle, “a van must be designed and built for the transport of goods [… and its] maximum authorized mass must not exceed […] 3,500 kg”.

The SPF then describes 4 types of utility vehicles and gives the technical characteristics of each:

  • Pick-ups with a single cab
  • Pick-ups with a double cab
  • Single cab vans
  • Double cab vans

All the information can be found here on the SPF Finances website.

In all cases, we advise you to discuss the matter with your dealer, who will usually be the right person to help you choose the right vehicle.

Caution, the deductibility of your commercial vehicle is always limited to professional use.

Utility vehicle, always deductible at 100%?

The fact that your vehicle is a utility vehicle does not automatically allow you to deduct it 100%!

You can deduct it fiscally at 100% if its use is only professional. One way to prove it, in the eyes of a curious controller, is to have an alternative for private travel.

Similarly, you only get 100% VAT back if you don’t use your utility vehicle outside of work – not even to fill the large trunk of a van with groceries for the month!

85% is otherwise an acceptable rate of deductibility.

Buying, leasing, or renting a utility vehicle?

The method of purchase does not affect the deductibility of your utility vehicle, but it may influence the amounts deducted in the first year.

We explain everything in detail in this article.


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