Keeping hour records: how to prove the 1,225 hours
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
For the self-employed deduction you spend at least 1,225 hours a calendar year on your business and more time on it than on other work; that number is not reduced if you start later in the year.
- If you were not an entrepreneur in one of the five preceding years you need not meet that second condition and only the 1,225 hours count.
- All business hours count, including acquisition, administration, travel time and courses, not just the hours you invoice.
- If pregnancy interrupts your work, the hours not worked across a total of sixteen weeks still count as hours worked.
- Records with a date, a number of hours and a concrete description belong to your administration and are kept for seven years.
Anyone claiming the self-employed deduction must spend at least 1,225 hours on their business in a calendar year. That number is rarely the issue: most freelancers pass it easily. The proof is the issue. During an audit the tax authorities ask for your hour records, and an overview reconstructed afterwards from your calendar is regularly set aside. Then not only the self-employed deduction disappears, but the starter deduction attached to it too. This article covers which hours count, what convincing records look like and what applies in special situations.
What the standard actually is
The hours criterion is 1,225 hours per calendar year, and that number is not reduced pro rata. Start in September and 1,225 hours still applies, even with just four months left. That is the best-known trap for late starters: the year of registration is often exactly the year in which the deduction is out of reach. If you also had a salaried job, the majority criterion applies as well: more than half your total working time must go to the business. If you were not an entrepreneur in at least one of the five preceding calendar years, you do not have to meet that second requirement and only the 1,225 hours count.
Which hours count: more than you think
Every hour you spend on your business counts, not just billable hours. That is exactly why many freelancers think they fall short while they are comfortably over. Count in: acquisition and networking, writing quotations, keeping your records, filing VAT returns, travel time to clients, trade literature and courses, maintaining your website, client conversations that lead nowhere and meetings with your bookkeeper.
- Direct hours: everything that ends up on an invoice, including preparation and follow-up.
- Indirect hours: administration, invoicing, debtor management, tax filings and banking.
- Acquisition: coffee meetings, quotations, marketing, social media and updating your portfolio.
- Travel time to and from assignments and suppliers, even when not charged on.
- Keeping up to date: trade literature, courses, conferences and industry events.
What does not count
Hours in which you are merely available but doing nothing do not count, unless you were demonstrably working. Hours for salaried work do not belong either, nor do private jobs you happen to label as business. If you also manage private assets, a let property for instance, those hours are not business hours.
Recording it so it holds up
The law prescribes no format. A spreadsheet, a time-tracking app or a notebook all qualify. What matters is that records were kept as you went and can be checked line by line. Three columns suffice: date, number of hours and a concrete description. So do not write eight hours of work every day, but for example 3.5 hours Jansen assignment, quotation and phone consultation. Records gain enormously in strength when the lines match your other documents: invoices, calendar, sent mail and mileage records then tell the same story.
The biggest risk is delay. Starting to page back in March means handing in a reconstruction, and that stands weak the moment it is disputed. Five minutes at the end of your working day, or one fixed quarter of an hour a week, is the cheapest safeguard there is for a deduction worth over a thousand euros. If you use accounting software, it usually has a time module that links hours straight to a client and an invoice.
A week from credible records
- Mon 12 Jan
- 6.0 hours De Vries assignment on site, plus 1.0 hour travel
- Tue 13 Jan
- 2.5 hours Bakker quotation, 1.0 hour Q4 VAT return
- Wed 14 Jan
- 7.0 hours De Vries assignment, 0.5 hour invoicing and reminders
- Thu 15 Jan
- 3.0 hours course, 2.0 hours acquisition, 0.5 hour bookkeeper meeting
Result: Weekly total 23.5 hours. Two of those lines are not billable and would vanish in an invoice-based count, while they do count towards the hours criterion.
Special situations: illness, pregnancy and part-time
If you become pregnant, the hours not worked across a total of sixteen weeks around the birth still count: you take the hours you would normally have worked in that period. That way you do not lose the deduction through your leave, alongside the maternity benefit you are entitled to. For long-term illness no such scheme exists; time spent on administration and client contact from home does count. If illness pushes you below the standard, you lose the self-employed deduction that year, but remain an entrepreneur and keep your business costs.
If you structurally miss the standard, for example because you deliberately run a part-time business, do not assume but calculate what it costs. Often the answer is: less than expected, because the SME profit exemption and your cost deductions remain. More important is not claiming what you cannot substantiate: a corrected assessment with tax interest over several years of deductions is a far more expensive lesson.
Which hours count and which do not
Most freelancers comfortably reach 1,225 hours but only count what they invoice. This overview shows what else belongs in the total.
| Type of hours | Counts? | Note |
|---|---|---|
| Work that ends up on an invoice | Yes | Including preparation and follow-up |
| Admin, invoicing and VAT returns | Yes | Including calls with your bookkeeper |
| Acquisition, quotes and networking | Yes | Including work that never materialises |
| Travel time to clients and suppliers | Yes | Even when you do not bill it on |
| Trade reading, courses and conferences | Yes | Keeping up to date is part of the business |
| Maternity leave | Yes, 16 weeks | Hours not worked count as worked hours |
| Merely being available | No | Unless you were demonstrably working |
| Work in paid employment | No | It counts against the majority test instead |
| Managing private assets | No | A rented-out home, for instance |
Frequently asked questions
Do I need to submit my hour records with my return?
No. In your return you simply tick that you meet the hours criterion. The records belong to your administration and are only shown when the tax authorities ask, for instance during an audit. So keep them as long as the rest: seven years.
Does travel time to a client count?
Yes, travel time for your business counts towards the 1,225 hours, even when not charged on. Do record it separately so it can be set against your mileage records and the picture adds up.
I started in October. Can I claim the self-employed deduction?
Only if you genuinely make 1,225 hours in those months, which is barely feasible. The number is not lowered for a partial year. You lose nothing permanently: the starter deduction may be used in three of your first five years, so shift it to your first full year.
What if my records do not match my invoices?
Small differences are normal, since far from all hours are billable. It becomes suspect when you write more hours on an assignment than it can explain, or record hours on days you were demonstrably elsewhere. Accurate, boring lines are more credible than neat round numbers.
Sources
- Conditions of the hours criterionBelastingdienst · 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.
