Deduction for the use of a car for business purposes only (commercial vehicle)
A car that you use solely for business purposes and that is never used privately, is considered a commercial vehicle regardless of the mileage.
The vehicle cannot be used to travel between your home and permanent workplace (travel to/from work) and/or for home visits.
This applies irrespective of the type of car.
How to enter the information in your tax return
The method for entering the deduction for driving for business purposes with a commercial vehicle differs depending on how you submit your tax return:
Follow the directions in your accounting system. Contact the system provider if you have any questions.
Fill in information about a commercial vehicle in the business information in the tax return:
- All expenses for upkeep of the vehicle must be entered under items 7000-7040 under the topic “Expenses”.
- This applies to expenses such as fuel, insurance and taxes
- Complete the card “Commercial vehicles” under the topic "Fixed assets".
- Complete the card “Depreciation of fixed assets” under the topic “Fixed assets” to deduct your purchase costs (depreciation). Select balance group d.