Explanation of Additional Taxation (Bijtelling)
If you drive 500 kilometers or more for private purposes in a year, you will be subject to additional taxation ("bijtelling").
How much additional taxation you pay depends on the type of car and the age of the car.
The vast majority of cars are subject to a 22% additional taxation based on the car's list price. For electric cars, it ranges between 4% and 16%.
You can usually find the car's list price by checking the license plate on the RDW website.
Calculating Additional Taxation
Example:
You drive a Renault Clio from 2016. According to the RDW license plate check, the list price is €16,879. Since the Renault Clio is subject to 22% additional taxation, the amount is €3,713.38.
How to Record in Informer?
To record the additional taxation in Informer, you need to create a new category, allowing the additional taxation to be booked.
Adding a Category
First, a new category "Private Use Additional Taxation" ("Bijtelling privé gebruik") must be created. The category should have the following settings:
Number: Free to choose (e.g., 4002)
Description: Private Use Additional Taxation
Type: Costs (Profit and Loss)
Account Type: Cost/purchase/revenue account
Booking Additional Taxation
Once the category is created, you can create a journal entry (memoriaalboeking). The booking will look like this:
Description of the document: Car Additional Taxation
Line 1
Category: Private Use Additional Taxation
Description: Free to fill in
Debit/Credit: Credit
Amount: X% of the list price
Line 2
Category: Private
Description: Free to fill in
Debit/Credit: Debit
Amount: X% of the list price (same amount as in line 1)
Note: The additional taxation does not appear in the tax return.