10 Costs That Don't Belong In Your Dutch Bookkeeping

These are the NO GOs of your administration; costs that do not belong in your business bookkeeping:
1 | GROCERIES
Your self-made poké bowl for lunch is unfortunately not deductible as a business expense,
unless you earn your money with a food blog / vlog and have used your creation for your portfolio or assignment.
2 | PERSONAL CARE & BEAUTY
Yes, of course you should look representative like #girlboss
No, these costs are not deductible
Unless you are a professional model, presenter or actress – and even then there is often consultation with the tax authorities beforehand. (Unfortunately, a weekly item on IGTV does not count)
3 | CLOTHING
Another bummer. Garments that you could wear in daily life are not deductible. Of course there are exceptions. For example, a client of ours has 50 pieces of lingerie in all shapes and sizes for the boudoir shoots she organizes, and can take the BNer evening dress # 7 of this year into her bookkeeping.
4 | SPORT / YOGA
Entrepreneurship is top sport. For many entrepreneurs, (top) sport is not a company alone, so that it does not get a place in your business bookkeeping. If you teach sports yourself then you may deduct your own lessons because it can be seen as education / knowledge enrichment (not so much maintaining a healthy body – that is really a private matter.
For #fitgirls; Yes, you may include multiple gym subscriptions in your administration if you earn your money by making videos, photos, etc. at locations such as gyms. Just make sure that you use the places regularly for creating business content.
5 | HOME OFFICE INTERIOR
If your home office does not have its own separate entrance, kitchen and toilet, it will not be seen as an independent space. This means that the costs for the interior may not be included in your accounting.
6 | PETS
It still surprises me that I come across this every year: pets are NOT a business deductible. Not even if your dog regularly steals the show on Instagram.
There is an exception for guard dogs guarding company grounds, therapy horses, and other animals that spend money (or save money).
7 | FINES & PENALTIES
Even if they were collected by the company by car, your fines will not be tax deductible. Because some penalties are processed in your monthly lease amount (and therefore paid from your corporate bank account) you can include them in your administration – just not deduct them as a business expense (it will be seen as paying for a private expense).
8 | PARKING COSTS FOR YOUR PRIVATE CAR
Not deductible if you make business trips with your private car. The parking fee (fuel, and maintenance) is already included in the mileage allowance of 0.19 Euro per kilometer.
9 | PERSONAL INSURANCES
The name says it all, but still you want to check out WHAT or WHO the insurance now covers.
For example, your Occupational Disability Insurance is not deductible for business because it guarantees you as a private person. The same applies to your health insurance.
10 | SPOTIFY / NETFLIX SUBSCRIPTION
Or a different media subscription in that direction if you use it as the main reason for relaxation or personal entertainment. As with all other deductible costs, you must be able to demonstrate why the service / product is required to carry out your business activities.
Do you have a physical store where you want to play music as part of your customer branding / entertainment? Or are you a film critic and do you need access to media to practice your profession? Then these costs are just deductible.
The same applies to my Soundcloud subscription. This is necessary to upload all podcasts.
PS: Do you want to know what costs you can possibly deduct as business expenses?
Then read 101 Deductible Costs for Your Small Business