Only recording business trips proves insufficient

An entrepreneur delivers sandwiches to gas stations and businesses using a delivery van. In his tax return, he reports the addition for private use but later objects to it.

He claims that there is no private use of the delivery van and supports this with a record of all his business visit addresses, backed by invoices. However, the inspector believes that proving only business kilometers does not exclude the possibility that the van was also used for private purposes.

The court agrees with the inspector. The entrepreneur does not have information on the total number of kilometers driven, leaving open the possibility that more kilometers were driven than just the business ones. The proof of business kilometers cannot exclude that no private kilometers were driven. Therefore, the inspector rightly considered a withdrawal for private use of the van.

Do you doubt whether you are keeping track of your kilometers correctly? Ask your account manager at Kop of Munt!