Bicycle: which category?

You can simply create your own category. If the purchase is more than €250, you need to create two categories: one for investments (amounts greater than or equal to €250.00 that you can write off over a number of years) and one for maintenance costs (amounts less than €250.00). Please note that if you also use the bicycle for your main occupation (as an employee) for commuting or business trips and you receive compensation from your employer for this, you must adjust the percentage of professional use (and therefore keep track of your mileage).

Johan

Thank you, Johan! I am self-employed in main occupation and use the bicycle mainly for commuting, but also occasionally for private use. I assume that I cannot enter it as 100% professional use, but is it sufficient if I can indicate that use in general terms, or is it important to actually keep a mileage log?

As long as you don't exaggerate the percentage of professional use, there will be no problem, but if you are audited, there is a chance that they will question you on how you arrived at that percentage. You can do this by keeping track of your mileage (a modern bicycle odometer that allows you to transfer the data to your phone via a USB port or Bluetooth using an app doesn't cost that much; if you order one from China via Temu, Amazon or Alibaba, you can often get one for around £20 to £40). You will then need to note the start and end mileage for each business trip and calculate the total mileage at the end of the year to work out the percentage.
Johan