Do you travel regularly for your work? To clients, assignments, networking events, or conferences? Then you know that travel expenses can be a substantial cost. And as a freelancer (‘zzp’er’), you naturally want to know how to process these costs correctly and in a tax-efficient manner. Many freelancers find this a complicated subject and don’t know exactly how to handle their travel expenses.
Don’t worry, you’re not alone! In this article, we’ll explain exactly what falls under business travel expenses, how the mileage allowance works in 2025, and when you can reclaim VAT. This way, you can be sure you’re not missing out on any benefits and that your administration is accurate.
What are travel expenses for freelancers (‘zzp’ers’)?
Business travel expenses are all costs you incur to travel from one business location to another. This can be done in various ways:
- Car: Fuel, maintenance, depreciation, parking fees, tolls. Please note: this is only allowed if the car is registered as a business asset (‘auto op de zaak’)!
- Public transport (OV): Train, tram, bus, metro.
- Bicycle/Scooter: Fuel, maintenance. Please note: this is only allowed if the vehicle is registered as a business asset!
- Taxi: Costs for taxi rides.
- Flight tickets: For business trips abroad.
Exception: You may deduct the costs of commuting (‘woon-werkverkeer’) from your profit, but you may not deduct VAT. For these types of exceptions, consult an expert, such as a bookkeeper from Kees de Boekhouder 😉
Mileage allowance for own transport (car or bicycle)
Do you use your own private car or bicycle for business trips? Then, in 2025, you may deduct a fixed mileage allowance (‘kilometervergoeding’) from your profit for this. This amount is €0.23 per kilometre. This allowance is intended to cover all costs of your own transport (fuel, maintenance, depreciation, insurance, etc.).
Concrete example: If you drive 100 kilometres for a client assignment, you may declare 100 x €0.23 = €23 as expenses in your administration.
Important tip: You can also register a vehicle as a business asset. Read more about all the considerations involved in this decision in this blog.
Public transport (OV) costs: what can you deduct and how does the VAT work?
Do you travel by public transport for business purposes? Then it’s good to know that public transport costs are fully deductible as business expenses. This applies to trains, buses, trams, metros, and taxis.
You can also reclaim the VAT on public transport costs. If there is no VAT amount on your ticket, you can often calculate it yourself (usually it’s 9% VAT on passenger transport). Keep your tickets or proof of your public transport journeys well, as this is your evidence for the Belastingdienst. Tip: on mijn.ns.nl, you can generate an overview of your business train journeys!
Charging public transport costs to the client: You can agree with your client that train journeys for their assignment will be reimbursed. In that case, you can put these costs on the invoice. This is especially useful for longer projects or assignments that involve a lot of travel.
Charging travel expenses: how to do it?
You can charge travel expenses in two ways:
- Incorporating travel expenses in your hourly rate: In this case, travel expenses do not appear on the invoice, and it is expected that this has been factored into your hourly rate.
- Charging travel expenses separately to your client: This is possible if you make agreements about this in advance. You then list the travel expenses separately on your invoice.
Practical instruction for charging: If you charge travel expenses to your client, list them as a separate item on your invoice. You must charge the same VAT rate on these recharged travel expenses as on the rest of your invoice. Always ensure you have made clear agreements with your client about this before you start.
In conclusion: keep your administration in order!
All business travel expenses must be properly recorded in your administration. This means:
- An accurate mileage log (‘kilometerregistratie’) for trips with your own transport.
- Keeping all receipts and proofs of travel expenses (OV tickets, parking receipts, fuel receipts, etc.).
- Correct processing in your accounting.
Correctly processing your mileage allowance and travel expenses is essential for every freelancer (‘zzp’er’). It provides you with tax benefits and ensures your administration is in order.
Do you want to be sure that your travel expense administration is in order and yields maximum tax benefits? Kees de Boekhouder can help you with this. With our convenient online platform, you can easily record your receipts. And our personal bookkeepers advise you on the best way to process your travel expenses and achieve maximum tax benefits. Schedule a no-obligation introductory meeting and discover how we can help with your bookkeeping.
FAQ
Are travel expenses deductible for freelancers ('zzp'ers')?
Yes, business travel expenses are deductible. This can be done via the mileage allowance for own transport, or by deducting the actual costs (e.g., public transport costs). You can also register a vehicle as a business asset.
What is the mileage allowance for freelancers ('zzp'ers') in 2025?
The mileage allowance for private transport in 2025 is €0.23 per business kilometre.
Can I charge travel expenses to my client?
Yes, you can, if you make agreements about this with your client in advance. You then list the travel expenses as a separate item on your invoice.
What about VAT on travel expenses?
The VAT on public transport costs is usually deductible. For the mileage allowance for own transport, this is an internal cost item and you do not reclaim VAT. When charging travel expenses to your client, you must charge VAT on top of them.
Do I need to keep a mileage log as a freelancer ('zzp'er')?
It is strongly recommended to keep a mileage log for business kilometres, especially if you deduct the mileage allowance. This serves as your proof for the Belastingdienst.
