Bookkeeping for freelancers in security: clothing, hours and deductions
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
As a self-employed guard you fully deduct uniform, equipment, pass and mandatory training; ordinary clothing only if it carries a logo of at least 70 cm².
- Trips to changing sites in a private car are claimed at € 0.25 per kilometre; fuel, insurance, parking and tolls are already included.
- Travel to sites, mandatory training, acquisition and administration count towards the 1,225-hour criterion, as long as you record them.
- Security services always fall under 21 per cent VAT; no reduced rate or exemption exists for them.
- Food and drink on the road is partly deductible: a € 5,700 threshold is subtracted, or you opt to deduct 80 per cent of those costs.
As a freelancer in security you often work at changing locations, with irregular shifts and tight deadlines from clients. Your bookkeeping has a few specific points: mandatory clothing and equipment, training and pass costs, and tracking your worked hours. In this article we list them for you.
Clothing, equipment and pass
Security clothing is usually deductible because it's clearly work clothing, often featuring a logo or clearly recognisable as a uniform. Equipment such as a walkie-talkie, flashlight or safety shoes also counts as business costs. Keep the receipts, because these are recurring expenses.
To work as a security guard you need a valid identification document for security personnel. The costs for applying for and renewing your pass and the associated screening are business costs you may deduct.
Training and certificates
The security sector sets requirements for your training. Obtaining and maintaining diplomas and certificates, such as an emergency response certificate or specialist training, is mandatory to keep working. These training costs are deductible because they relate directly to your work.
Keep an overview of your certificates and their expiry dates. This prevents an expired certificate from getting in the way of your work, and keeps the costs neatly in your bookkeeping.
Tracking hours and invoices
In security you often work irregular shifts, nights and weekends. Keep accurate track of your worked hours per assignment, because that's what you base your invoices on. A clear time record prevents discussion with clients and helps you with the hours criterion for the self-employed deduction.
If you work through an intermediary or security company, watch your position as an entrepreneur. The tax authorities check whether you genuinely work independently. Multiple clients and your own equipment help demonstrate your entrepreneurship. Read false self-employment and the DBA Act before working permanently for a single security firm.
| Cost item | Deductible? |
|---|---|
| Uniform and clothing with a company logo | Yes, in full |
| Safety shoes, radio, torch | Yes, in full |
| Security pass and screening | Yes |
| Mandatory training and certificates | Yes |
| Ordinary clothing you could also wear privately | No |
| Trips to changing sites | Yes, € 0.25 per km with a private car |
Night shifts and the hours criterion
Irregular shifts actually make the hours criterion easier to reach: 1,225 hours a year is quickly met with continuous work. But do not count only your invoiced shifts. Travel time to sites, mandatory training, your administration and acquisition all count, as long as you record them. See self-employed deduction and the hours criterion.
Clothing: the distinction that counts
The rule is strict: clothing is only deductible if it is suitable solely for your work, or carries a logo of at least 70 square centimetres. A uniform qualifies. Black trousers and smart shoes you also wear privately do not, however mandatory the client makes them. More in is workwear deductible.
Frequently asked questions
Is my security clothing deductible?
A uniform or clothing with a company logo of at least 70 square centimetres is. Ordinary black clothing you could wear privately is not, even if your client requires it.
Can I deduct my security pass and screening?
Yes. The costs of applying, renewing and the associated screening are business costs. The same applies to mandatory training and certificates you need in order to work.
Do my travel hours count for the hours criterion?
Yes, travel time to sites counts, as do training, acquisition and your administration. Do record them in your time log; reconstructing afterwards does not hold up in an audit.
Which VAT rate applies to security services?
Twenty-one per cent, the standard rate. There is no reduced rate or exemption for security. Invoicing another security firm is simply a service at 21 per cent, not a reverse charge.
I work permanently for one security firm. Is that a problem?
It can become one. If you work only for them, in their clothing, on their roster and under their instructions, it resembles employment. Multiple clients and your own equipment strengthen your position as an entrepreneur.
Can I deduct meals during night shifts?
Food and drink on the road fall under limited-deduction costs: by default a 5,700 euro threshold is subtracted, or you opt to deduct 80 per cent. VAT on consumption in hospitality venues cannot be reclaimed.
Sources
- When workwear is deductible: the 70 cm² logo ruleBelastingdienst · belastingdienst.nl
- Business use of a private vehicle: € 0.25 per kilometreBelastingdienst · belastingdienst.nl
- Threshold for partly deductible costs 2026Belastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
