Car expenses

Hello,

What do you mean by: I enter them pro rata per quarter? Do you use the cost category: Fixed expense allowance for passenger cars? How do you do that?

I simply enter the costs you are referring to per year in the relevant cost category. A percentage for professional use is then assigned to them. That's it :)

Natacha

Hi Natacha, thank you for your response.

Here is some more explanation about my question: Because I became self-employed in Q4 2022, I entered my yearly car costs such as car insurance, car tax, etc. 'pro rata' (i.e. annual amount/4 quarters) in Q4 2022. I thought I would do the same for Q1 2023 (i.e. quarterly and then divide those fixed yearly car expenses by 4), because I am not sure whether I will remain fully self-employed this year. But now I haven't had any assignments in Q1 2023, so I haven't used my car for work. I suspect that this means I can't claim any (partial) car insurance costs, car inspection costs (which took place in February 2023), etc. Or can I still do so?

Or, suppose I do use my car for work in Q2 2023, can I still claim the car inspection costs?

Thank you in advance for your answer,

Carmen