Explanation of Additional Taxation
If you drive 500 kilometers or more for private purposes in a year, you will be subject to additional taxation.
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 general ledger account.
Adding a Category
First, a new general ledger account Bijtelling privé gebruik must be created. To do so, follow the steps below:
Navigate to Settings in the left-hand menu;
Choose General ledger accounts and click on New;
Enter the ledger with the following details:
Number: 4002;
Description: Bijtelling privé gebruik;
Type: Costs (Profit and Loss);
Account Type: Cost/purchase/revenue account;
Save to create the ledger.
Booking Additional Taxation
Once the category is created, you can create a journal entry.
To create the booking, follow the steps below:
Navigate to Advanced in the left-hand menu;
Choose 40. Memoriaal and click on New;
Enter the booking with the following details:
Description journal: Car additional taxation
Line 1:
Category: 4002 - Private Use Additional Taxation
Description: Free to fill in
Debit/Credit: Credit
Amount: Calculated amount (x% of the list price)
Line 2:
Category: 655 - Privé
Description: Free to fill in
Debit/Credit: Debit
Amount: Calculated amount. Same as line 1.
Note: The additional taxation does not appear in the tax return.