Can I deduct travel expenses?

Yes you can! The work of an entrepreneur may involve travelling, for example to visit customers. You can deduct these trips as a travel expense deduction in the service.

What travel costs can I deduct?

As a light entrepreneur with a business ID, you can deduct:

• Mileage deductions (e.g. you have driven your own car to your destination)
• Daily allowance
• Travel tickets

Mileage allowance

You can deduct mileage when you leave home for a trip away from your workplace. You can deduct the round trip from home to work to home. Track the mileage of your car and record the kilometers driven for the total distance.

The mileage deduction in 2024 is €0.57 per km. The mileage allowance covers all the costs of maintaining your car. This means that, for example, fuel costs or maintenance do not need to be added separately but are included in the mileage deduction.

You must keep a logbook of your working time, as you choose. You can keep a traditional logbook, for example by writing down the kilometers driven in a notebook. There are also applications that allow you to record your kilometers digitally. However, you can download a ready-to-use logbook template (Excel) from our service under the logbook tab.

If you drive more than 50% of your car for business purposes, then the car should be recorded in your company's accounts as company property. Unfortunately, this cannot be done through the UKKO Light Entrepreneur with business ID service, in which case we recommend switching to the UKKO Entrepreneur private trader service.

Daily allowance
During your trip, you are entitled to a daily allowance, either a part-day or a full-day allowance, depending on the duration of your trip. However, to qualify for the daily allowance, the journey must be at least 15 kilometers from your home or workplace.

Domestic daily allowance 2024:

Partial daily allowance: over 6 hours €24/day
Full daily allowance: for journeys of more than 10 hours, €51/day

Enter the daily allowance in your logbook just like kilometers.

The kilometers and daily allowances are always declared on the tax return at the turn of the year. You can use the logbook to help you fill in your tax return. However, do not lose your logbook after completing your tax return, as the tax authorities may ask you about your deductions and the logbook will then be your proof of the journeys you have made and the daily allowances you have received.

Tickets

If you travel to work by public transport, you can deduct the cost of your ticket in the same way as other expenses. A travel ticket is like any other expense voucher and is deducted by adding a new expense to the service. Click here for instructions on how to add a new expense.

In principle, deductible travel tickets are single tickets and other one-off tickets. The travel tickets must be related to your business activities.