• Huur = rent
    • This concerns the rent of your workspace, studio or workshop. This also includes storage. Depending on the agreements with your landlord, your rent is taxed or not. So check if your rent is exempt from VAT or that you can reclaim the 21% VAT. Do you use a workspace in your home? In that case, you are eligible for a deduction of costs in a very limited number of cases. In most cases you can not deduct the costs of the workspace. Test it yourself here: https://www.belastingdienst.nl/rekenhulpen/werkruimte/
  • Inrichting werkruimte = interior of workingspace
    • desks etc, you can only add furniture to your workspace as costs when you actually rent a workspace.
  • Kantoorbenodigdheden = Office supplies
    • Materials for your workplace: paper, pens, toilet paper etc.
  • Werkkleding = Workwear
    • Clothes that can only be used for work or that have a company logo of at least 70 cm2.
  • Openbaar vervoer = public transportation
    • By adding a monthly or quarter print of your mijnns.nl to the publications in your Bookie App, you have everything in one overview. Do not forget to cancel your personal travel expenses here.
  • Auto = Car
    • Means of transport: purchase of means of transport with a purchase price of more than € 450, – excl. VAT.
    • Insurance
    • Other car costs
    • Lease costs of the car of the company.
  • Werk door derden = Work by third parties
    • If you hire another self-employed person for an assignment or your company, the work falls under this heading.
  • Bijscholing = training / education
    • Courses, training courses, seminars and workshops. Costs for new knowledge (in another field) apply as private costs. These costs may be included in the income tax return as educational expenses.
  • Vakliteratuur = Professional literature
    • Books and online files that you need for the practice of your profession.
  • Mobiele telefoon = mobile Phone
    • Download your invoice and check that VAT is listed here. Add these in full to expenses. We apply the private correction.
  • Software = duh! 😉
    • these are for example programs such as Adobe, Final Cut etc. Please note that the VAT has often been shifted. You can indicate this in the expenses section (uitgave) under VAT reversal (btw verlegging)
  • Contributies en abonnementen = Fees and subscriptions
  • Bankkosten = bank costst
    • your bank also charges costs. You can find this on your printout of the quarter or year. There is also no VAT on these costs. *
  • Administratiekosten = administration costs
    • These include the costs with regard to The Bookie
  • Juridische kosten = legal costs
    • Costs you make for your company: advice, representation, drafting of contracts.
  • Verzekeringen algemeen = insurances
    • this includes your professional and business liability insurance. These costs are exempt from VAT. NB Insurance tax is also 21% but not deductible. *
  • Promotie = promotion costs
    • Facebook Ads, stickers, posters, Google Ads, a flashmob etc.
  • Websitekosten = website costs
    • These are your server costs and related expenses.
  • Website > €450 = website design
    • These are the costs you have for the design and construction of a website. In short, the development of your website with a purchase price greater than € 450, – excl. VAT.
  • Investeringen = investments
    • Company assets you need to be able to make your products or to provide your services. Buying company assets with a purchase price of more than € 450, – excl. VAT.
  • Diner- en verteerkosten = Dinner costs
    • If you ‘treat’ a client or (future) co-operation partner to breakfast, lunch or coffee, these costs count as business. However, we apply private corrections at the end of the year. That means that you enter the entire invoice amount. Please note that you NEVER apply the VAT (so put everything at 0%).
    • Drinking coffee on your own, while you are working with your laptop, are private costs. You may therefore discard these receipts!
  • Verzendkosten = Shipping costs
    • From stamps to the costs of sending a package. Shipping costs often have the same VAT as the product.
  • Kleine aanschaffingen = small purchases
    • Inventaris
  • Inkoop producten = purchasing products
    • Purchase of products intended for sale.
  • Overige inkoopkosten = Other purchasing costs
    • Other purchasing costs or direct costs. The moment you organize a course and rent a space once (not fixed rent, but related to a project).

* For recurring, fixed and / or monthly costs you generally do not always receive an invoice. That does not mean that you can not include them in the business costs. In The Bookie Webapp you note the costs, but you do not have to pay an invoice or receipt if you do not have one.