Charging travel costs to your client: how to do it

If you drive to a client for a job, you often want those kilometres reimbursed. But what do you charge, and how do you put it neatly on the invoice, with or without VAT? Here is how to bill travel costs without hassle.

Agree it in advance

Charging travel costs is allowed, but only if you agreed it. Put it in your quote or order confirmation: do you charge travel time, kilometres, or both, and at what rate. A client who sees an unexpected travel line afterwards will grumble; one who approved it in advance will not.

What do you charge per kilometre?

Many freelancers use the tax rate of 0.23 euros per kilometre that also applies to their own deduction, but towards your client you are not bound to it. Drive an expensive car or many kilometres, and a higher rate is defensible; it is a commercial agreement. Travel time you charge separately, often at your normal hourly rate or a lower travel rate.

Note: this is separate from your own deduction

Two things not to confuse:

• Charging your client is revenue: it goes as a line on your invoice.
• The 0.23-euro mileage deduction in your return is your own deduction for business kilometres with your private car, separate from what you charge the client.

So you may charge your client 0.23 euros per kilometre and deduct those same kilometres in your return; they are two different things. Keep your kilometres well recorded, because the Tax Administration's requirements apply.

And the VAT?

Travel costs you pass on follow the VAT rate of your main service. If you invoice a service at 21% VAT, you also charge 21% VAT over the passed-on travel costs, even if your own petrol or train ticket had a different rate. The travel costs are part of your total service, not a separate pass-through.

Put it clearly on the invoice

A separate line "Travel costs: 120 km at 0.23 euros" makes it verifiable for your client and easy for you to account for. In Finq you log a trip in seconds and can put it as a line on your client's invoice if you like; a return trip automatically counts double. See how mileage tracking works.