Bookkeeping for dog walking, grooming and pet sitting
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
Dog walking, grooming and pet sitting carry 21 per cent VAT; there is no reduced rate or exemption for animal care.
- Driving a private car, you deduct € 0.25 per business kilometre and keep a trip log.
- Your own pet stays private, even if it walks with the group.
- Check whether damage to animals in your care is insured; that is often separate cover.
- Below € 20,000 of turnover you can use the small business scheme, but your VAT deduction lapses.
Working with animals almost always starts small: walking a few dogs for people nearby, or grooming from the shed behind your house. Before you know it you drive five days a week, have a van full of crates and clients paying monthly. For tax it is no longer a hobby then. This article shows which VAT rate applies, what you deduct for transport and space, how to arrange your liability and when the small business scheme is worth it.
VAT: your services carry 21 per cent
Dog walking, grooming, pet sitting at home, boarding and behaviour training are all taxed at 21 per cent. There is no reduced rate or exemption for animal care. If you also sell food, shampoo, toys or leads, those carry 21 per cent too: the reduced rate for animal feed is meant for animals kept for food production, not for pets.
If your turnover stays below € 20,000 a year, for example because you do this alongside a job, you can register for the small business scheme. You then charge no VAT and file no returns, but you also get no VAT back on your van, grooming table and crates. Work it out before you register, because with a big investment it often works out badly.
Your van and your kilometres
With a walking service your biggest cost is on the road. If you drive a private car, you deduct € 0.25 per business kilometre from your profit and keep a mileage log with date, route and purpose. If you put the van on the business, all car costs are deductible, but you face an addition to income as soon as you also drive it privately; stay under 500 private kilometres a year and prove it, and that addition lapses. See travel costs and keeping a mileage log.
Fitting out your van counts as investment: crates, partitions, a ventilation system and vehicle graphics. Above € 450 excluding VAT per item you capitalise and depreciate; pass € 2,900 of investments in a year and you get the investment deduction. Graphics on your van are advertising and simply deductible, see sponsorship and advertising costs.
Working from home or your own premises
If you groom in a space at your home, the strict rules for a home workspace apply: usually it is only deductible if the space has its own entrance and facilities. If you rent premises or a spot in a boarding kennel, that rent is fully deductible, see renting business premises.
Your grooming table, scissors, clippers, drying cabinet and sink are business assets. Small items under € 450 are deducted at once; more expensive equipment is depreciated. Training, certification and courses on behaviour or animal first aid are deductible, see training costs.
Worked example: a walking service with regular clients
- Revenue: 18 dogs, average € 190 a month
- € 41,040 a year
- Business kilometres: 22,000 at € 0.25
- € 5,500 deduction
- Insurance, van fit-out, phone, training
- € 3,400
- Profit before entrepreneur deductions
- about € 32,100
Result: If you reach 1,225 hours, the € 1,200 self-employed deduction and the 12.70 per cent SME profit exemption come off as well. If you drive a private car, that mileage deduction is your main item: without a log you lose it.
Liability: the risk of this work
A dog that runs off, a bite to another dog or an animal injured during grooming: in this work one incident can cost more than a year's profit. Business liability insurance covers damage to third parties, but check whether damage to the animals in your care is included. That is often separate cover. Premiums are deductible, see business insurance.
Put your arrangements in writing: what happens if the animal falls ill, who pays the vet, how cancellation works and what your notice period is on a monthly plan. That belongs in your terms and conditions. If you work with monthly amounts, invoice in advance and use direct debit; that saves most of the hassle with debtors.
Frequently asked questions
Do I charge VAT on dog walking?
Yes, 21 per cent. There is no reduced rate for animal care. If you stay below € 20,000 turnover a year you can use the small business scheme and charge no VAT.
Is my own dog deductible?
No. Your own pet is private, even if it walks with the group. Costs for clients' animals, such as leads, crates and cleaning products, are business costs.
What do I deduct when driving my private car?
€ 0.25 per business kilometre, whatever the car actually costs. You do need a mileage log with the date, route and purpose of every trip.
Do I need a permit?
Rules for walking differ per municipality, for example on the number of dogs per person. Boarding and daycare have separate rules. Check with your municipality before you start.
Sources
- Conditions of the small business schemeBelastingdienst · belastingdienst.nl
- Insurance for entrepreneursOverheid.nl · ondernemersplein.overheid.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.
