22 February 2024

Does CO2 also bring work for you?

Stelt u zich eens voor: u werkt al jaren met dezelfde zelfstandige. Hij stuurt facturen, factureert btw en heeft een eigen kvk-nummer. Toch krijgt u in 2026 ineens vragen van de Belastingdienst over de aard van uw samenwerking. Hoe heeft het zo ver kunnen komen?

From 1 July 2024, employers must collect data in order to be able to report on the travel movements of their staff. This is seen by many employers (organizations) as an undesirable regulatory burden. Below you can read more about the scheme.

Does the obligation apply to all employers?

No, only to employers with 100 or more employees.

What do I, as an employer with at least 100 employees, need to report, and from when?

From 1 July 2024, you are required to be able to report on all business trips and on the commuting of your employees in the Netherlands. Please note: in principle, this concerns trips for which you give your employees financial compensation, or for which you make a vehicle (for example a lease car or company car) or a transport ticket (for example a public transport card) available to your employees. You are expected to report on (the annual totals of) the number of kilometers, the mode of transport used, and the type of fuel (for mopeds, scooters or motor vehicles).

Do I register per employee?

No, you only register the totals for the entire organization, not for individual employees.

When do I report all this data?

You must submit the data for (the second half of) 2024 by 30 June 2025 at the latest. So you have time to report on 2024, but you must ensure that you have access to the data from 1 July 2024 onwards.

You then report on the preceding calendar year 2025 by 30 June 2026 at the latest, and so on.

How do I report all this data, and to whom?

You report to the Netherlands Enterprise Agency (RVO). They have created a digital platform.

Where can I find more information about the scheme and about my obligations as an employer?

Reporting obligation for work-related personal mobility (rvo.nl) You can report directly via this link.

Data collection for work-related personal mobility (rvo.nl) This link provides information for employers

And what is actually the purpose of this scheme?

The purpose of the scheme is an eventual reduction of 1.5 megatons of CO2 by 2030. This can be achieved by driving fewer kilometers or making more use of bicycles, public transport or electric transport. For example, the government will start promoting electric (passenger) transport more. The underlying aim of the decision is to ultimately get employers to make more conscious choices about making their business travel more sustainable. In doing so, the government does not prescribe specific measures; as an employer, you are free to apply measures as you see fit.

Do you have questions and/or need advice about the above? Then contact us via info@thelegalcompany.nl or call 020 345 0152.

Nothing is as changeable as legislation and regulation. Please note that our blogs may no longer align with current legislation and regulations and may therefore be outdated. If you have questions or a problem relating to this blog, or if you require legal assistance, please contact us.

De afgelopen jaren stonden in het teken van de Wet VBAR, het wetsvoorstel dat een einde moest maken aan onduidelijkheid over de zzp’er. Het kabinet heeft delen van dat voorstel inmiddels geschrapt. Op het eerste gezicht is dat goed nieuws: minder regels, minder administratieve last. Maar in de praktijk blijven dezelfde toetsen overeind.

“De inhoud van de samenwerking is leidend, niet wat er op papier staat.”

De Belastingdienst handhaaft sinds 1 januari 2025 weer actief op schijnzelfstandigheid. En recente uitspraken van de Hoge Raad bevestigen dat rechters strikt toetsen of er sprake is van ondergeschiktheid en gezagsverhouding.

Voor uw praktijk betekent dit drie dingen. Een: leg de samenwerking duidelijk vast, met aandacht voor de inhoud. Twee: voorkom dat een zzp’er feitelijk werkt als werknemer. Drie: wees voorbereid op een controle, en weet hoe u de relatie kunt herzien als dat moet.

Heeft u vragen over uw concrete situatie? Wij sparren dagelijks met opdrachtgevers over hun zzp-relaties. Vraag een offerte op of bekijk onze Legal Safe abonnementen.

Hella Vercammen LL.M.
Bente Brouwer LL.M.
Niels Terlouw LL.M.
Puck de Jong LL.M.

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