Self-employed persons' deduction for tutoring | Legal aid centre

Questioner

I am self-employed (entrepreneur) but without an assignment. I have started tutoring students. Can I count these hours for the self-employed deduction (1225 per year) and do I have to charge VAT on these tutoring lessons and make invoices?

Lawyer

If this falls within your normal activities, you can count the hours. However, if it is completely new activities, then there are two possibilities: 1) it is incidental work, you do not need a VAT number or Chamber of Commerce registration, you can declare the earnings under other, there is no administration obligation, but there is a retention obligation, or 2) you do not do this incidentally, or it is in line with your intention to be involved with it sustainably with a profit motive, in short, then there is a business with all the consequences and obligations that entails.

Questioner

Thanks for your answer. It is incidental and outside my normal activities. I already have a VAT number for my regular assignments (which I currently do not have). I can therefore declare the earnings as Other (no invoices, no VAT), but can I then include the hours (demonstrable with my agenda and incl. preparation) for the self-employed deduction?

Lawyer

No, the self-employed persons' deduction only applies to companies for the relevant activities, http://www.taxdienst.nl/wps/wcm/connect/nl/ondernemers/content/wanneer-heb-ik-recht-op-de-zelfstandigenaftrek