I invoice mileage allowance as a sale item. This is then included in my turnover together with the hours worked. Do I split this up in my return, or are both treated the same, given that a distinction is made in my main occupation on the employer’s form?
Yes, invoice it as a sales item. I think the difference with working as an employee is that the mileage allowance is tax-free. You will probably also receive less from your employer than what you invoice as a self-employed person? (Google mileage allowance ;-):
Do you travel to work using your own transport? Then your employer can reimburse you up to €0.21 per kilometre without you having to pay tax on it. For this maximum mileage allowance, it does not matter what means of transport you use.
For the period from 1 April 2023 up to and including 30 June 2023, the maximum tax-free mileage allowance amounts to €0.4246 per kilometre (amount subject to confirmation by the FPS Finance).
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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