Easiness to justifyFrequency1/5x per year
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.