Deducting trade literature, memberships and subscriptions
Written by Ilias Aarrass5 min read · Published on · Last reviewed on 
In short
Trade books, journals, membership fees and software subscriptions are deductible business costs; books and magazines, digital ones included, carry the 9 percent VAT rate.
- A general newspaper, a film streaming service and a gym membership stay private.
- If you also use a subscription privately, shared cloud storage for instance, you deduct only the business share.
- Admission to a conference or seminar falls under the restricted costs: 80 percent, or the amount above the € 5,700 threshold.
- If you buy a multi-year licence of more than € 450 at once, that is an asset you depreciate.
They are often small amounts that come back every month or year: a trade journal, your professional association's fee, a subscription to your planning tool or a book about your field. On their own they are little, but together they soon add up to hundreds of euro a year. Precisely because they are small, they are easily forgotten, or subscriptions slip in that are really private. This article covers what you can and cannot deduct as a freelancer, which VAT rate applies and where the line lies between deductible costs and private spending.
Trade literature: books, journals and e-books
Trade literature is deductible as long as it relates to your field or your business. Think of specialist books, reference works, trade journals, e-books and subscriptions to a specialist newsletter or knowledge base. A book about running a business, marketing or your own sector also counts. A novel or a general magazine does not, even if you read it on the train to a client.
Books and magazines are subject to the reduced VAT rate of 9 percent, and that also applies to digital versions such as e-books and online journals. An online platform that mainly offers tools, software or videos often falls under 21 percent. So simply check which rate is on the invoice and use that; more about the rates in which VAT rate applies.
Memberships and fees
The fee for your professional association, trade association or an organisation representing the self-employed is deductible. The same goes for a local business association and for registration in a professional register, which is even mandatory in some sectors. Many associations charge no VAT on their fees; then there is nothing to reclaim and you book the full amount as costs.
If your association organises a conference or seminar, the admission fee falls under mixed costs. A restriction applies: you deduct 80 percent or the amount above the € 5,700 threshold, see dining out with your client for how that works. A course or training that keeps your skills up to date is another matter again; see deducting study costs and training.
Software subscriptions and online tools
Your accounting package, planning tool, design software, cloud storage, video calling service or a business subscription to a networking platform: they are ordinary business costs you deduct at once, monthly or yearly. If you also use a subscription privately, for example cloud storage shared with your family, you deduct only the business share. Your phone and internet work the same way, see phone, laptop and internet for business.
Many software suppliers are based abroad and invoice without Dutch VAT. If you have provided your VAT ID, the VAT is reverse charged to you; how to handle that is set out in VAT on invoices from Google, Meta and other foreign services. If you buy a multi-year licence of more than € 450 in one go, that is a business asset you depreciate rather than deduct at once.
What you cannot deduct
Costs that are mainly private in nature stay private, even if they indirectly help your work. Your gym membership keeps you fit, but is not deductible. A streaming service for films and series, a sports club membership or a general newspaper do not belong in your records either. The question is always: would you spend this if you had no business? If the answer is yes, it is usually private.
If in doubt, record the business purpose. A networking club where you demonstrably win assignments is different from an association with a mainly social character. Want to know which small items are often wrongly left unclaimed? See forgotten deductions.
| Cost item | Deductible? | VAT |
|---|---|---|
| Trade book or e-book about your field | Yes | 9% |
| Trade journal, print or digital | Yes | 9% |
| Professional or trade association fee | Yes | Often no VAT |
| Accounting, planning or design software | Yes | 21% or reverse charged |
| General newspaper or consumer magazine | No, private | Not applicable |
| Gym membership | No, private | Not applicable |
| Streaming service for films and series | No, private | Not applicable |
Frequently asked questions
Is a newspaper subscription deductible?
A general newspaper usually not; it counts as private. A specialist daily or a subscription to a news service about your own sector can be, if you can explain why it matters for your business.
May I deduct my gym if I need to be fit for my work?
No. Even with physically demanding work, a gym membership counts as private spending. Only space or equipment you use to serve clients is business.
Must I split an annual subscription over two years?
For small subscriptions that recur every year, you book the costs in the year of the invoice; the fixed rhythm makes hardly any difference. If you prepay a large amount for several years, you do spread it.
Sources
- VAT rate on books and periodicalsBelastingdienst · belastingdienst.nl
- Services at 9 percent VAT, including e-booksBelastingdienst · belastingdienst.nl
- Deductible business costs and the € 5,700 thresholdBelastingdienst · 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.
