Statement of exclusively business use for a van: zero private kilometres
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
With the statement of exclusively business use for a van you need apply no addition and keep no trip records, but you may not drive a single private kilometre in it.
- The statement applies only to a van and indefinitely; you file it digitally.
- You withdraw it if you no longer use the van, start using it privately or filed it wrongly.
- Unlike a passenger car there is no 500-kilometre margin: zero means zero.
- In a check you must make it plausible that a trip was business, while you were not required to keep records.
For a van there is a scheme that saves a lot of hassle: the Statement of exclusively business use. File it and you need apply no addition to your income and keep no trip records. There is one condition in return, and it is absolute: you drive not a single private kilometre in that van. No shopping on the way back, no trip to a holiday address, no helping a relative move. This article explains how to file the statement, when you must withdraw it and what the alternatives are if zero private kilometres is unrealistic.
What the statement does
Normally, with a company car you must show you stay under 500 private kilometres, and you do so with watertight trip records. The statement replaces that proof with a promise: you declare that you use the van exclusively for business. In return you need not process a private-use correction in your profit and need not track kilometres. In practice that saves a lot of administration, certainly with a van you use to visit several addresses a day.
The statement applies only to a van, not to a passenger car. For passenger cars there is the Statement of no private use, with the 500-kilometre margin and trip records required. The difference between the two is therefore fundamental: one allows room and demands proof, the other demands zero and gives peace.
| Approach | Administration | Suitable if |
|---|---|---|
| Statement of exclusively business use | no trip records | you genuinely never drive privately |
| Keeping trip records | record every trip | you stay under 500 km but do drive privately at times |
| A written ban on private use | record the ban, monitoring and sanction | you let staff drive the van |
| Simply applying the addition | no burden of proof | you also use the van privately |
Filing and withdrawing
You file the statement digitally through the business portal. It applies from the date you state and then indefinitely, so you do not have to renew it annually. If you have several vans, you file a statement per vehicle.
You withdraw it in three situations: you no longer use the van, you start using it wholly or partly privately, or you filed the statement wrongly. Withdrawal goes through the same digital route, and timing matters: withdraw before you drive the first private kilometre and the addition applies from that moment. Do it later and you risk the correction being imposed over a longer period.
- Moving house with the van, going on holiday or doing a private job? Withdraw the statement before that trip, not after.
- If you sell or trade in the van, withdraw the statement and, if needed, file a new one for its replacement.
- If you let someone else drive the van, you remain responsible for what happens with the statement.
- Keep the confirmation of filing and withdrawal with your records; those documents fall under your retention obligation.
What happens in a check
With a statement you need keep nothing, but the tax authorities may still check. That happens partly with number plate data: if your van is spotted at a furniture mall on a Sunday afternoon or on a holiday route, a question may follow. The burden of proof then reverses: you must make it plausible that the trip was business. Without trip records that is hard, because you precisely did not have to keep them.
If it turns out you did drive privately, an additional assessment follows for the period the statement covered, possibly with a penalty because you did not report the change. An employer holding a statement for an employee also has a duty to report as soon as private use becomes known. See also penalties for omissions and offences for the difference between a forgotten report and intent.
Two vans, two choices
- Installer with a fully loaded van and own car alongside
- the statement fits: the van stays business-only
- Handyman with only the van, also for private trips
- trip records or simply applying the addition
- Business with two vans and changing drivers
- record and enforce a ban on private use
Result: The choice follows from your transport situation at home, not from the wish to avoid the addition
What the statement does not cover
The statement concerns the addition in income or payroll tax. The VAT correction for private use is separate; if you never use the van privately that correction does not arise either, but substantiating it is its own story in private use of a car and VAT. The other car items also remain: road tax, insurance, maintenance and the investment deduction. Those are in vans, registration tax and commercial plates.
Frequently asked questions
May I drive the van home?
Commuting with a company vehicle counts as business use, so that is allowed with the statement. If you detour on the way for a private errand, that trip is private and you must withdraw the statement.
What if I drive privately once?
Then you no longer meet the condition and must withdraw the statement, preferably before that trip. Withdrawing afterwards is possible, but then the correction may apply over a longer period.
Does the statement also apply to a passenger car?
No, only for a van. For passenger cars the Statement of no private use applies, with the 500-kilometre limit and trip records as proof.
Do I really not have to track kilometres?
That is the benefit of the statement. Even so it is wise to record your trips roughly, so that in a check you can explain why a sighting at an odd time was business-related.
I have staff driving the van. What then?
Then you can have a statement filed per employee, or record a written ban on private use with monitoring and a sanction. The latter does require you to enforce the ban demonstrably.
Sources
- Exclusively business use of a vanBelastingdienst · belastingdienst.nl
- Private use of a car for income taxBelastingdienst · 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.
