Disinvestment and selling a business asset

A business asset leaves the business: you sell it, give it away or take it into private use. This affects your profit, sometimes the KIA (small-scale investment deduction) and often the VAT.

Profit or loss on the sale

The difference between the sale price and the book value is a book profit or book loss. It counts in your profit for that year.

Desinvesteringsbijtelling

Did you get KIA on the asset? And do you sell it within 5 years of the start of the year in which you invested? Then you may get a desinvesteringsbijtelling (disinvestment addition). This applies only if the sale prices in that year together are higher than €2,900. (Belastingdienst: disinvestment addition)

The addition is the KIA percentage you received, times the sale price. It is never more than the KIA you received at the time.

VAT on a sale

Do you sell a business asset on which you deducted VAT? Then you charge VAT on the sale price, usually 21%.

Into private use

Do you take the business asset into private use? Then VAT may also be due if you deducted it at purchase. If you use something only privately within a year of purchase, you pay VAT on the original purchase price. (Belastingdienst: exclusively private use)

In ZZPboek

For a fixed asset you choose "sell", "give away" or "to private". The app books the book profit or book loss, the VAT in the right quarter and any desinvesteringsbijtelling in the tax estimate.