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Professional use percentage higher than professional use (light goods vehicle)

DB
28/05/2025
Vraag

I have purchased a light goods vehicle that I use 70% for professional use.

For VAT deduction, I want to use a flat-rate percentage, applying guidelines for 35% (not predominantly professional) or 85% (predominantly professional). In this case, I would prefer 85%.

When I enter this, I get the next error message:

‘The VAT deduction percentage must be less than the professional use percentage’.

This does not seem correct to me in this case. Is there a possibility to use 70% professional use % and 85% vAT deduction %?

Thank you in advance, Kind regards

This is not possible from a tax perspective. For an item (whether it is a machine, vehicle, furniture or ICT equipment) that you only use 70% for business purposes, you can never depreciate more than 70% (and for certain categories there is also a legal maximum, e.g. 50%). So you have two options: either increase your professional use % to 85% (but you will have to be able to justify this on the basis of kilometres driven) or depreciate at 70%.

Johan

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