Bookkeeping for the self-employed truck driver: own truck, licence and VAT

Own truck and own licence

Anyone who professionally transports goods for others with a vehicle with a payload of more than 500 kilos or a maximum permitted mass above 2,500 kilos needs a licence: the NIWO licence or Eurolicence. As a self-employed driver you may not drive on a haulier's licence. You therefore need your own licence, which requires among other things a professional competence certificate and sufficient creditworthiness.

In addition you must have your own vehicle, which economically belongs to your business. Whether you buy or rent it does not matter, as long as you do so at a market price and the risk genuinely lies with you. Offering only your driving licence and your hours is not entrepreneurship in this sector; see false self-employment and the DBA Act.

The costs of your own truck

A truck or tractor unit is a major business asset. You capitalise it on the balance sheet and depreciate it over the expected period of use, taking residual value into account. In the year of purchase it can count towards the small-scale investment deduction, and a zero-emission truck sometimes towards the environmental investment deduction.

On top of that you have running costs that are all business: diesel or charging costs, tyres and maintenance, insurance, tolls abroad, the tachograph and the annual inspection. Since 1 July 2026 the truck toll has been added. At the same time road tax for trucks up to 12,000 kilos has been abolished and reduced for heavier trucks.

The truck toll since 1 July 2026

Since 1 July 2026 you pay per kilometre driven in the Netherlands on motorways and a number of provincial and municipal roads. The toll applies to trucks with a maximum mass above 3,500 kilos and replaces the Eurovignette. The rate depends on weight, CO2 emissions and emission class: a zero-emission truck pays considerably less than an older diesel. You need an on-board unit that transmits the kilometres.

From 1 September to 31 December 2026 a temporary discount on the rates applies. The toll is an ordinary business expense. Include it in your rate per kilometre or per trip, and check your service provider's invoices against your own trip records.

VAT on domestic and international transport

If you drive within the Netherlands for a Dutch client, you charge 21 per cent VAT. If you drive for a client in another EU country, goods transport is a service taxed in the country of the business customer, and you reverse-charge the VAT. You invoice without VAT, with your client's VAT number and the words VAT reverse-charged, and you include it in your EC sales list. Transport connected with export outside the EU falls under the zero rate.

You simply deduct the VAT on diesel, maintenance and tolls in the Netherlands. You reclaim foreign VAT on fuel and tolls through a separate request; see reclaiming VAT from an EU country. With many international trips it pays to do this periodically, because the amounts add up quickly.

Food, sleeping and days on the road

An employee in transport often receives a tax-free allowance for subsistence. As an entrepreneur you do not. Overnight costs, such as a parking area with a shower or a hotel, are fully deductible. Food and drink on the road fall under the partly deductible costs; see entertainment costs: threshold or 80 per cent. Keep your receipts per trip, so you can link them to your trips later.

In addition to your tachograph data, keep simple trip records: date, client, route, kilometres and invoice number. You need them for your invoices, your hours log and in an audit. For those working with a van in parcel delivery, also read bookkeeping for couriers.

Frequently asked questions