The VNA, the association of Dutch car leasing companies, has made agreements with the tax authorities regarding the addition for flexible lease products. In addition to a scheme for temporary replacement lease vehicles, the VNA has made agreements with the Tax and Customs Administration regarding the private use of shared cars.
The shared car should be thought of as a lease car that, in addition to business use, is also used by various employees may be used for private trips for a fee. Administratively, it would be very cumbersome if a pro-rata tax addition for private use had to be calculated in those cases. That The tax addition can therefore be omitted. be allowed if the agreements from the so-called industry regulation for private use of shared cars.
The core of this arrangement is that the car user pays a business-rate, market-based rental price. The employer then acts as the lessor and does not make the car available within the meaning of the additional tax legislation.
Demonstrate use of shared car
The employer must be able to demonstrate the use of the shared car in such a way that it is clear during which periods the shared car was used and how many kilometers were driven per trip. This can be done, for example, by means of a trip registration system equipped with a certificate from the Stichting Keurmerk RitRegistratieSystemen (Trip Registration Systems Quality Mark Foundation). Records must be kept of privately driven kilometers showing by which employees the car was used during which periods and that a market-rate rental fee was charged to these employees.
