{"id":15001,"date":"2021-05-17T08:00:00","date_gmt":"2021-05-17T08:00:00","guid":{"rendered":"https:\/\/www.keesdeboekhouder.nl\/your-motorcycle-as-a-business-asset\/"},"modified":"2024-02-08T09:49:31","modified_gmt":"2024-02-08T09:49:31","slug":"your-motorcycle-as-a-business-asset","status":"publish","type":"post","link":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/your-motorcycle-as-a-business-asset\/","title":{"rendered":"Your motorcycle as a business asset"},"content":{"rendered":"<section class=\"header-block block\" style=\"background-color: #f4f4f5;\">\n    <div class=\"container h-100\">\n        <div class=\"header-block__wrapper row h-100\">\n            <div class=\"header-block__left d-flex col-12 col-sm-7 d-flex justify-content-center align-items-end\">\n                <img decoding=\"async\" loading=\"lazy\"\n                     class=\"image d-block\"\n                     alt=\"Your motorcycle as a business asset\"\n                     src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/03\/francisco-requena-A9tP39BIn28-unsplash-scaled.jpg\"\n                     srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/03\/francisco-requena-A9tP39BIn28-unsplash-scaled.jpg 2560w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/03\/francisco-requena-A9tP39BIn28-unsplash-300x200.jpg 300w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/03\/francisco-requena-A9tP39BIn28-unsplash-1024x683.jpg 1024w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/03\/francisco-requena-A9tP39BIn28-unsplash-768x512.jpg 768w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/03\/francisco-requena-A9tP39BIn28-unsplash-1536x1024.jpg 1536w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/03\/francisco-requena-A9tP39BIn28-unsplash-2048x1365.jpg 2048w\"\n                     sizes=\"(max-width: 2560px) 100vw, 2560px\"\/>\n                                <span class=\"image-caption text--small\"><\/span>\n            <\/div>\n            <div class=\"header-block__right d-flex flex-row flex-wrap col-12 col-sm-5 justify-content-start align-items-start align-items-sm-end\">\n                <h1 class=\"title\">Your motorcycle as a business asset<\/h1>\n                                <div class=\"d-flex col-12 justify-content-start justify-content-md-end p-0\">\n                    <span class=\"label text--small\">17 March 2023 &#8211; reading time: 4 mintues<\/span>\n                <\/div>\n                                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"quote-block block\">\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 col-md-8 offset-lg-1 col-lg-9 offset-xl-2 col-xl-8\">\n                <div class=\"quote-block__quote-wrapper d-flex flex-wrap\">\n                    <blockquote>As an entrepreneur, you, your goods or your materials will need to be transported once in a while. In some cases it could be a good idea to purchase a vehicle yourself. Next to the obvious choices like a car or a bike there is another option for your business: a motorcycle. But how do tax rules apply here?<\/blockquote>\n                    <div class=\"text--small text--weight-500\"><\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <p>Basically you can bring in any type of vehicle as a business asset. A <a href=\"https:\/\/www.keesdeboekhouder.nl\/database\/nl\/auto-op-de-zaak-in-veel-gevallen-minder-voordelig-dan-je-denkt\/\" rel=\"noopener\" target=\"_blank\">car<\/a>, <a href=\"https:\/\/www.keesdeboekhouder.nl\/database\/nl\/fiets-op-de-zaak-eenvoudig-te-regelen\/\" rel=\"noopener\" target=\"_blank\">bike<\/a>, motorcycle, scooter, boat, you name it! As long as the vehicle meets the standards the tax authorities (De Belastingdienst) holds for an investment. This means it has to be a durable business asset that you\u2019ll use for a couple of years and the purchase value is at least 450 euro (excluding VAT).<\/p>\n<p>Keep in mind there are only two instances where you can list a motorcycle as a business asset:<\/p>\n<p>1. At the start of your business.<br \/>\n2. At the moment you buy the motorcycle.<\/p>\n<p>You do have to really use the motor cycle for business for at least 10%, else it\u2019s not a business asset. You can account for it by keeping track of your kilometres. So make sure you write down your mileage.<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-image-right-block block\">\n    <div class=\"container\">\n        <div class=\"row flex-column-reverse flex-md-row\">\n\n            <!-- Text -->\n            <div class=\"text-image-right-block__text-wrapper rich-text col-12 offset-lg-1 col-md-6 col-lg-4 offset-xl-2 col-xl-3\">\n\n                <p>Once the motorcycle is a business asset you can enter all related costs as business costs to your administration. For instance fuel costs, maintenance and repair costs, road tax, insurance, motorcycle gear, helmet, boots, bags and other accessories. The VAT over these costs is deductible, but only for the business part. The VAT over the purchase is also partly deductible. <\/p>\n<p>You do have to make an estimate beforehand for what percentage you\u2019ll be using the motor cycle for business. Make sure your estimate is modest or your VAT return will be bigger than you\u2019re entitled to. Later on when the actual percentage for business use of your motorcycle is calculated, the percentage will be adjusted.<\/p>\n\n                            <\/div>\n\n            <div class=\"text-image-right-block__image-wrapper col-12 offset-md-0 col-md-6 offset-lg-1 mb-4 mb-md-0\">\n\n                                    <!-- Image -->\n                    <div class=\"w-100 text-image-left-block__image-container\">\n                        <img decoding=\"async\" loading=\"lazy\"\n                             class=\"image d-block w-100\"\n                             alt=\"Your motorcycle as a business asset\"\n                             src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kyle-ryan-CcDvj4BRhWE-unsplash-3-scaled.jpg\"\n                             srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kyle-ryan-CcDvj4BRhWE-unsplash-3-scaled.jpg 1697w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kyle-ryan-CcDvj4BRhWE-unsplash-3-199x300.jpg 199w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kyle-ryan-CcDvj4BRhWE-unsplash-3-679x1024.jpg 679w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kyle-ryan-CcDvj4BRhWE-unsplash-3-768x1158.jpg 768w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kyle-ryan-CcDvj4BRhWE-unsplash-3-1018x1536.jpg 1018w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/kyle-ryan-CcDvj4BRhWE-unsplash-3-1358x2048.jpg 1358w\"\n                             sizes=\"(max-width: 1697px) 100vw, 1697px\"\/>\n                        <div class=\"rotated-label\">\n                            <label><\/label>\n                        <\/div>\n                    <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <p><strong>Addition and kilometer registration<\/strong><\/p>\n<p>Other than this the regulations are very similar to those for a car or a bike as a business asset: so when you also make private use of the vehicle you have to pay an addition. But in contrast to a car as a business asset you don\u2019t have to base the calculations on the list price. The addition of a motorcycle is based on the real costs for private use. <\/p>\n<p>Based on the kilometres you\u2019ve registered the percentage for business use can be calculated. To do so you need the mileage when you start to use the motor or the start of the year and the end of the year. So imagine you use your motorcycle for business 25% of the kilometres and the total costs for the motorcycle are 100 euros then there\u2019s a correction for 75 euros for private use. The business percentage is also used to calculate your VAT return.    <\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-image-left-block block\">\n    <div class=\"container\">\n        <div class=\"row\">\n\n            <div class=\"text-image-right-block__image-wrapper col-12 col-md-6 mb-4 mb-md-0\">\n\n                            <div class=\"w-100 text-image-right-block__image-container\">\n                    <!-- Image -->\n                    <img decoding=\"async\" loading=\"lazy\"\n                         class=\"image d-block w-100\"\n                         alt=\"Your motorcycle as a business asset\"\n                         src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/mak-oqFFuSEYRdM-unsplash-3-scaled.jpg\"\n                         srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/mak-oqFFuSEYRdM-unsplash-3-scaled.jpg 1707w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/mak-oqFFuSEYRdM-unsplash-3-200x300.jpg 200w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/mak-oqFFuSEYRdM-unsplash-3-683x1024.jpg 683w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/mak-oqFFuSEYRdM-unsplash-3-768x1152.jpg 768w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/mak-oqFFuSEYRdM-unsplash-3-1024x1536.jpg 1024w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/mak-oqFFuSEYRdM-unsplash-3-1365x2048.jpg 1365w\"\n                         sizes=\"(max-width: 1707px) 100vw, 1707px\" \/>\n                    <div class=\"rotated-label\">\n                        <label><\/label>\n                    <\/div>\n                <\/div>\n\n            \n            <\/div>\n\n            <!-- Text -->\n            <div class=\"text-image-left-block__text-wrapper rich-text col-12 offset-md-1 col-md-5 col-lg-4 col-xl-4\">\n                <p>Maybe you\u2019re already aware of this, but just like all other business assets, the motorcycle will be written off as an investment. So each year the motorcycle decreases in value. Your bookkeeper can calculate the deduction costs and bring it into your profit and loss account.<\/p>\n<p>The biggest advantage of a motorcycle as a business asset is that unlike a car you can make use of the small scale investment allowance (<a href=\"https:\/\/www.keesdeboekhouder.nl\/en\/make-use-of-the-kia-invest-before-the-end-of-the-year-for-additional-cost-deduction\/\" rel=\"noopener\" target=\"_blank\">KIA<\/a>)! If you buy an electric motorcycle you might also get an extra deduction: the <a href=\"https:\/\/www.keesdeboekhouder.nl\/en\/investing-environmentally-friendly-and-profitable-with-mia-and-vamil\/\" rel=\"noopener\" target=\"_blank\">MIA or the Vamil<\/a>.<\/p>\n<p>To sum it up: you can use a motorcycle to avoid traffic jams and get to your destination faster, but you can also use it to avoid taxes!<\/p>\n\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <p>Author: Michiel Brouwer<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>As an entrepreneur, you, your goods or your materials will need to be transported once in a while. In some cases it could be a good idea to purchase a vehicle yourself. Next to the obvious choices like a car or a bike there is another option for your business: a motorcycle. But how do tax rules apply here?<\/p>\n","protected":false},"author":8,"featured_media":22181,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-15001","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-keep-up-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Your motorcycle as a business asset - Kees de Boekhouder<\/title>\n<meta name=\"description\" content=\"Explore tax rules for motorcycles in business transportation and the impact on entrepreneurs&#039; vehicle choices. \u2714 Expertise \u2714 Always available\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Your motorcycle as a business asset - 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