This QA was published on 2021-02-17 by abc
Here is a list of questions for freelance riders about sales taxes (omzetbelasting).
There are two taxes that you need to know about as a freelance delivery rider:
This post is only about the sales tax (omzetbelasting).
You need to have a btw-id number to pay the three-monthly sales tax. You have to request a btw-id number from the Tax Authority (de Belastingdienst).
Use this link to request a btw-id number. First download the form and print it out. Then fill out the form and send it to the Tax Authority (de Belastingdienst).
The address to send your filled out form to is:
Belastingdienst, Postbus 2891, 6401 DJ Heerlen
You are required to keep a record of all your business activities. This is not done automatically for you—you have to do it yourself. You can also hire a tax advisor to manage it for you.
Keep these records both for yourself and for the Tax Authority (de Belastingdienst).
Yes. If you enroll in the small-business scheme, you are exempt from quarterly sales tax returns. However, you will also receive 21% less money from freelance delivery platforms like Uber Eats, Deliveroo, and others.
Fill out the form available here and send the completed form to:
Belastingdienst, Antwoordnummer 21140, 6400 VX Heerlen
Attention: This is not the same address as the btw-id request form.
If you work under 10 hours a week, enrolling might be a good idea because your work-related expenses will be low. However, if you work more than 10 hours a week and have high business expenses, it’s better not to enroll—you will then receive 21% more in your bank account and pay less than 21% in sales tax every three months due to pretax (voorbelasting).
Pretax is all the tax that you pay on your business-related expenses. For example, if you buy a bicycle for €500 and your invoice shows you paid €105 in taxes, that €105 is your pretax. You can deduct this pretax from the three-monthly sales tax amount in your return.
In short, pretax is the VAT (btw) you pay on business-related expenses.
Log in on the business site of the Tax Authority.
First, add up all the income you have received from Uber Eats and/or Deliveroo during the three-month period for which you want to file your sales tax return. This total is your omzet. Twenty-one percent of this omzet is the omzetbelasting. But you’re not done yet.
After that, you will encounter additional fields that you can leave empty since they are not relevant for freelance delivery.
Voorbelasting is the VAT you pay on work-related expenses. You can find these amounts on the receipts for your work-related purchases—make sure to keep them. Note that the field for "vermindering volgens de kleineondernemersregeling" has been removed since 2020 and should no longer be filled in.
Only three fields are relevant; you can leave the rest blank:
Sign and submit your return.
The low rate is not applicable for freelance delivery. Always use the standard high rate of 21% in your sales tax returns.
You receive invoices from Uber Eats and Deliveroo that clearly state what you have earned. Simply add these invoices together to calculate your total omzet for a given period.
No, tips are not included in your omzet.
Nothing—skip this section.
Voorbelasting is the amount by which you can reduce your sales tax.
Add up the VAT you have paid on your work-related expenses to calculate your pretax.
Yes. If you purchase secondhand work-related items (for example, on online marketplaces), make sure to request a receipt that includes the seller’s initials, name, and signature for your records.
Yes.
€0.19 per km. For example, if you live 5 km from an online zone, you may claim 10 × €0.19 = €1.90 per round trip as pretax. If you travel 20 days per month, this could total approximately €39 per month.
Keep a table of the kilometers you travel to and from your online zones.
Yes.
For each kilometer you travel during your delivery activities—using, for example, a bicycle, e-bike, or scooter—you can claim €0.19 as pretax.
Yes, since you use your internet connection to provide your services. However, because your internet is also used personally, you can only claim a portion (for example, 50%).
The 2019 small-business scheme was a favorable arrangement for entrepreneurs with a small omzet, allowing them to reduce their sales tax. Note that the 2020 scheme is not favorable for freelance riders—the scheme has essentially been discontinued.
The 2020 small-business scheme is an exemption from administrative obligations. If you register for it, you no longer need to file a three-monthly sales tax return. However, you will receive 21% less for your assignments, and you cannot claim pretax. It is generally not advantageous.
No. Maintain a good administration so you can maximize your pretax deductions to reduce your sales tax. This way, you can earn more—even though it requires more effort on your part.
Note: Freelance delivery is work that requires investment in equipment and apps to be successful. Therefore, pretax is essential to keep your costs as low as possible.
Take photos of your receipts for work-related expenses and organize them in folders on your phone. For example:
Use these folders to total the VAT from your receipts every three months to calculate your pretax. While you don’t need to photograph online invoices (since they are stored in your email), include their VAT in your calculations.
Note: Never discard these folders. You need them not only for calculating your pretax but also to show the Tax Authority (de Belastingdienst) if required.
Because you must keep track of what you spend and what you earn—and when.
The only way to simplify this is to do it frequently and make use of apps and your phone. After a few sales tax returns, it will become easier, and you’ll become more mindful of your expenses and their impact on your freelance delivery business.
Stel jezelf deze vraag: kan ik dit gebruiken als voorbelasting?
Good luck—and watch out for the cars!
