Btw-correctie privéverstrekkingen aan personeel en relaties | Deloitte Nederland

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VAT adjustment private use to employees and business relations 

Read our brochure on private use and use our BUA tool

Soon it will be that time of year again. As a VAT entrepreneur you have to calculate your annual VAT adjustment for private use and process the results in the last VAT return of the year. Deloitte will help you with this.

Brochure on private use and BUA tool

As VAT entrepreneur you are entitled to recover input VAT on costs if you purchase goods and services and use them for VAT-taxable activities. This entitlement to VAT recovery does, in principle, not apply in so far as the use of the goods and services in question is of a consumptive nature. The Dutch legislation includes a correction method based on the VAT Deduction Exclusion Decree (‘Besluit Uitsluiting Aftrek 1968, hereinafter: “BUA”). You have to calculate your annual VAT adjustment for private use and process the results in the last VAT return of the year. 

In our brochure we provide you with the most important adjustments covered by the BUA. We also discuss the private use of the company car. Even more, we developed a BUA tool for you. Please register and we will send this practical tool to you.

BUA brochure

If you any questions after reading our brochure and the possibilities for your company, please contact one of our VAT advisors. We are glad to assist you. 

Receive our BUA Tool

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