Statement of no private use of a company car: who is it actually for?
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
The statement of no private use is meant for employees and for a director-shareholder on a salary from their own company; a sole trader has no such statement and simply omits the correction at up to 500 private kilometres.
- The limit is 500 private kilometres per calendar year; one kilometre over and the addition applies for the whole year.
- The proof is watertight trip records with starting and ending mileage and addresses.
- For a sole trader the correction never exceeds your car costs including depreciation.
- With a company car, commuting counts as business use.
If you drive a company car and barely use it privately, you do not have to pay an addition to your taxable income. How you arrange that differs per situation, and that is exactly where confusion arises. The Statement of no private use of a company car is a form for employees, and therefore also for the director-shareholder employed by their own company. With a sole trader business that statement does not exist for you: you handle it in your own return. This article explains what to do per situation, what proof you need and what happens if you cross the 500-kilometre limit after all.
Two situations, two routes
The addition is a correction for the private benefit of a car the business pays for. Who applies that correction depends on the form of your business. With a company it runs through payroll; with a sole trader it runs through your profit.
| Your situation | What you arrange | Proof |
|---|---|---|
| Employee with a car from the employer | Request the statement of no private use | trip records kept by you |
| Director-shareholder with a car from their own company | the same statement, you are an employee | trip records kept by you |
| Sole trader, car on the business | no statement, correction in your return | trip records in your books |
| Sole trader, private car used for business | fixed allowance per business kilometre | [mileage records](kb:kilometeradministratie-bijhouden) |
The statement for employees and directors
If you are an employee, you request the statement yourself from the tax authorities; your employer cannot do it for you. You give the copy to your employer, who then need not process an addition in your payslip. The statement applies indefinitely, so you do not have to renew it annually. For a director-shareholder it works exactly the same: you are an employee of your own company, so you request the statement and your company processes no addition.
The burden of proof stays with you. If the tax authorities ask, you must show with watertight trip records that you stayed under 500 kilometres. If during the year you do start driving more privately, withdraw the statement immediately. If you do not and it comes out later, you receive the additional assessment for the whole year, plus possibly a penalty and tax interest. The assessment goes to the employee, not the employer.
Worked example: is keeping trip records worth it?
- List price of the car
- € 38,000
- Addition at 22 per cent
- € 8,360 added to your income
- Tax on that at 37.56 per cent
- around € 3,140 a year
- Cost of a trip registration system
- around € 100 to € 200 a year
Result: If you genuinely stay under 500 kilometres, a system pays for itself within a month. If you are unsure, paying the addition is calmer than risking an assessment
How it works for a sole trader
If you have a sole trader business and the car is a business asset, you deduct all car costs and correct at year end for private use. You calculate that correction with the same percentage of the list price as for employees; how to do that is in calculating the addition. There is no statement to request: you simply omit the correction if you stay under 500 private kilometres.
Two particulars are worth knowing. The correction never exceeds the car costs you have that year, including depreciation: with an old, written-down car the addition therefore turns out lower. And commuting counts as business use with a company car, so those kilometres do not eat into your 500. Alongside income tax, VAT is handled separately; that correction is in private use of a car and VAT.
- Note per trip: date, starting mileage, ending mileage, departure and arrival address, the route if you detoured, and whether the trip was business or private.
- A system with the trip registration quality mark saves work, but does not relieve you of checking its accuracy.
- A five-kilometre private trip to do shopping simply counts; there is no leeway below the 500.
- Keep records all year, including the months you do not drive privately. A series with gaps is not conclusive proof.
A van is a separate story
If you drive a van, there is a separate statement: the Statement of exclusively business use. It has no 500-kilometre margin but requires zero private kilometres, and in return you do not have to keep trip records. Read the statement of exclusively business use for vans before choosing, because the conditions are stricter than people think.
Frequently asked questions
Can I request a statement of no private use as a sole trader?
No, that statement belongs to payroll taxes and is meant for employees, including directors on a salary. As a sole trader you omit the correction in your return and keep the trip records yourself as proof.
Does commuting count towards the 500 kilometres?
No. With a company car, commuting counts as business use. A detour for a private errand is private; record it separately in your trip records.
What happens if I go over the 500 kilometres?
Then the addition applies for the whole calendar year. Withdraw your statement immediately so your employer starts applying the addition; if you wait, an assessment follows for you, possibly with a penalty and tax interest.
Do I have to request the statement each year?
No, it applies indefinitely. You withdraw it if you start driving more privately, if you get a different car it does not cover, or if you change employer.
Are calendar entries enough as proof?
Usually not. What is asked for is watertight trip records with starting and ending mileage and addresses. A calendar can serve as support, but does not replace the odometer readings.
Sources
- Private use of a car for income taxBelastingdienst · belastingdienst.nl
- Requesting, changing or withdrawing the statement of no private useBelastingdienst · 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.
