Before I started as a self-employed person, I incurred a number of large costs (training, etc.) which I have now all included (I am not subject to VAT, sole proprietor). Someone told me that I should be careful, because this could mean that I make a loss in the first few years and then… Can anyone tell me what the consequences of this might be? A higher chance of a tax audit? Would it be better to remove some of the costs?
What exactly did that person mean? What should you be careful about? When starting a business, it is quite normal not to make a profit in the first few years. I don't think the tax authorities will immediately carry out an audit because you are making a loss. If you make a loss year after year, the tax authorities may want to check what your costs are. Dexxter's tip: Am I incurring this expense because I have a company? Yes! Then it is 100% deductible. That's right! It is even quite normal to incur a lot of expenses when you start up and perhaps even make a loss as a result.Be careful with training courses, though. The tax authorities are strict about this.
You can claim training courses if they strengthen your self-employed activity. In other words, if you are already enabled as a self-employed person. Think here of a baker who does an extra course in patisserie to improve his cakes.You may not claim training courses that you do in order to become self-employed afterwards. So do not claim training courses if you are not yet self-employed and only intend to become self-employed afterwards. Think, here, of someone who does the same pastry course in order to then set up a webshop as a self-employed person and sell cakes.
If that were allowed, every doctor could claim their entire 10-year education when they start their business. Everyone could claim their entire school career, so to speak, and that would cost the state a lot of money.
-Pim
You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.
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