A variety of delivery van schemes are available to help you ensure that you need not include any addition for tax purposes. The employer and employee are each under the obligation to observe particular rules, as follows:
- a basic kilometre log is maintained showing that the maximum number of kilometres travelled in a private capacity has not exceeded 500;
- the van is not used for private purposes so that no kilometre log needs to be maintained; instead a certificate of use “for business purposes only” should be on hand;
- the delivery van may only lend itself for the transport of cargo;
- the delivery van is continually being used by a variety of drivers, with the employer paying a € 300 wage tax charge per annum, per delivery van;
- a ban is in force precluding private use being made of the delivery van or said van being taken home by the employee. The employer is to make sure that this ban – reference to which should be made in the payroll records – is duly complied with.
! If you decide to use a delivery van whose use is restricted to the transport of cargo, you would do well to liaise with the Tax and Customs Administration and ensure that the van satisfies the relevant requirements.