Expense rules in Netherlands.
All Belastingdienst rules: BTW rates, mileage allowances, vergoedingen and EU VAT recovery for your employees in the Netherlands.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 9% | 100% reclaimable | Itemized invoice in company name |
| Employee meals | 9% | 100% reclaimable | Targeted exemption cap |
| Accommodation | 9% | 100% reclaimable | Itemized invoice |
| Fuel | 21% | 100% reclaimable | If business vehicle |
| Train / NS / flight | 9% | 100% reclaimable | NS and public transit |
| Taxi / Uber | 9% | 100% reclaimable | Transport receipt |
| Client gifts | 21% | 100% reclaimable | €227/year/recipient cap |
| Parking / toll | 21% | 100% reclaimable | Itemized invoice |
Pro meal allowance
Daily tax-free meal cap (2024).
Onkostenvergoeding
Targeted professional expense allowance.
Retention
Tax records: 7 years (VAT Act).
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 0,23 €/km | Unlimited | 2024 tax-free rate |
| Bicycle | 0,23 €/km | Unlimited | Aligned with car |
| Employer bike | Fiets-plan | — | Employer bike plan |
2024 rate
€0.02 increase vs 2023 (Belastingplan 2024).
Home-work
Netherlands includes commute (unique in EU).
Electric car
Separate tax reduction (bijtelling 16%).
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Netherlands — national | 29,07 € | 120 € | 149,07 € |
| Amsterdam / The Hague | 29,07 € | 180 € | 209,07 € |
| Foreign — Paris | 65 € | 180 € | 245 € |
| Foreign — London | 70 € | 220 € | 290 € |
| Foreign — New York | 100 € | 320 € | 420 € |
National flat
Daily allowance for national mission (2024).
Foreign rates
Annual country table update.
Covers
Lodging separate on itemized invoice.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive (2008/9/EC) | 30 Sept. N+1 | Belastingdienst portal |
| France | Reciprocity | 30 Sept. N+1 | Via BD portal |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| NL BTW for foreign cos | Refund request | 30 Sept. N+1 | Belastingdienst online portal |
EU minimum
Annual 8th Directive request.
NL minimum
Min BTW foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Netherlands expenses with Illizeo.
BTW 21%/9%, €0.23/km mileage, reisbesluit binnenland, EU 8th Directive VAT recovery: all the Belastingdienst rules above are natively integrated into Illizeo.
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