{"id":93085,"date":"2024-09-26T09:50:00","date_gmt":"2024-09-26T07:50:00","guid":{"rendered":"https:\/\/dexxter.be\/public-transport-in-a-belgian-sole-proprietorship\/"},"modified":"2026-05-15T13:14:47","modified_gmt":"2026-05-15T11:14:47","slug":"public-transport-in-a-belgian-sole-proprietorship","status":"publish","type":"post","link":"https:\/\/dexxter.be\/en\/blog\/public-transport-in-a-belgian-sole-proprietorship\/","title":{"rendered":"Public transport in a Belgian sole proprietorship"},"content":{"rendered":"\n

Are you running a sole proprietorship? Good to hear, because train, tram, metro, bus, it’s all possible in your accounting. Public transportation is certainly a good choice for your accounts!<\/p>\n\n\n\n

Are public transportation expenses deductible?<\/strong><\/h2>\n\n\n\n

Definitely, and even better: they are fully (100%) allowed in your accountancy<\/strong>.<\/p>\n\n\n\n

At least if you can prove that you use public transport for your self-employed activity. So a (train) ride to the sea for a relaxing day at the beach cannot be included in your accounting.<\/p>\n\n\n\n

Do you use a public transport season ticket partly professionally and partly privately<\/strong>? No problem, but then this must also show from the percentage of professional use<\/a> you enter in your accounting.<\/p>\n\n\n\n

Is the VAT also deductible?<\/strong><\/h2>\n\n\n\n

You can recover 100% of the VAT on your public transport season ticket. At least if it is a 100% professional purchase.<\/p>\n\n\n\n

Is your professional use a bit lower? Then you simply adjust the percentage of VAT deduction.<\/p>\n\n\n\n

What do I need for my accounting?<\/strong><\/h2>\n\n\n\n

Exceptionally, you don’t need an invoice! <\/strong>But of course you must at least hold a document showing what you bought.<\/p>\n\n\n\n

Generally, VAT authorities are very strict and you always need an invoice to recover VAT, but for public transport you exceptionally do not need an invoice.<\/p>\n\n\n\n

You can enter the expense and recover VAT on the basis of a purchased (season) ticket. The purchase of your ticket includes 6% VAT which you can recover.<\/p>\n\n\n\n

Is only the total amount shown on your document? Enter this amount under \u201cAmount incl. VAT\u201d, then make the calculation what that would mean excluding VAT by dividing by 1.06.<\/p>\n\n\n\n

Conclusion<\/strong><\/h2>\n\n\n\n

Below we summarize what you, as a sole proprietorship, should pay attention to if you want to include the cost of public transportation in your accounts:<\/p>\n\n\n\n

    \n
  • No invoice is required (not even to recover the 6% VAT on public transportation).<\/li>\n\n\n\n
  • A document is still necessary, so do enter your (season) tickets in your accounts (not just the bank statements).\u00a0<\/li>\n\n\n\n
  • If necessary, correctly distinguish between professional and private travel.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

    Are you running a sole proprietorship? Good to hear, because train, tram, metro, bus, it’s all possible in your accounting. Public transportation is certainly a good choice for your accounts! Are public transportation expenses deductible? Definitely, and even better: they are fully (100%) allowed in your accountancy. At least if you can prove that you […]<\/p>\n","protected":false},"author":9,"featured_media":42259,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33],"tags":[],"class_list":["post-93085","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-no-category"],"_links":{"self":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/posts\/93085","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/comments?post=93085"}],"version-history":[{"count":1,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/posts\/93085\/revisions"}],"predecessor-version":[{"id":93086,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/posts\/93085\/revisions\/93086"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/media\/42259"}],"wp:attachment":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/media?parent=93085"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/categories?post=93085"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/tags?post=93085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}