Freelancers and performing artists who make use of Tentoo's payroll service can use the scheme to declare expenses via Tentoo and have these reimbursed tax-free out of their own earnings. It is also possible to organise capital investments for work purposes via Tentoo, using Equipment Services.

In summary, the term 'investment' means that an asset is purchased that has a working life of more than one year and is therefore written off over several years (usually five years) and cannot be treated as expenses. For example, the purchase of a computer, camera or musical instrument. The value of the investment must be at least 450 euros. If you make use of the scheme as a freelancer / performing artist then, in addition to the BTW amount, you also receive the amount that is written off each year tax-free (in the same way as with the expenses claim scheme).

This amount is split across the twelve months in the year. As a result, it is only possible to apply this scheme if you are paid for assignments via Tentoo relatively often and over a long period. Tentoo charges a one-off commission of 2.5% on the BTW amount. We also charge 5% administration costs on each tax-free amount that is written off each month.

All expenses relating to activities for which you are paid via Tentoo. This could include:

Use of your own car/van
Only if your car is registered in your name. A maximum of 19 cents per kilometer can be reimbursed tax-free. You need to make a record of both the point where the journey started and the destination.

Car/van rental
The costs of rental can be claimed. The invoice should be addressed to Tentoo.

Public transport
All expenses incurred can be claimed. The dates of travel must be the same as the dates worked.

Equipment/tools
The costs of purchasing or hiring equipment and/or tools can only be claimed if the purchase or hire is necessary to carry out an assignment that is paid via Tentoo. The receipts should be addressed to Tentoo. Purchases costing more than 450 euros excluding BTW are dealt with under a separate procedure organised by Equipment Services.

Office supplies
All expenses you incurr in connection with administration and accounts and/or carrying out an assignment can be claimed. All receipts should be addressed to Tentoo.

Food / drinks / overnight accommodation
All essential expenses you incur for food, drinks and overnight accommodation while carrying out your assignment can be claimed. The dates of the assignment and the dates on which the expenses were incurred must correspond with the dates worked. 73.5% of these expenses will be reimbursed.

Landline
50% of your call charges can be claimed. The line rental costs cannot be claimed. The invoices do not have to be addressed to Tentoo. Please send us all the pages of your telephone bill.

Mobile phone
50% of the invoice amount (call charges and line rental) can be claimed. The invoice does not have to be addressed to Tentoo.

Other telephone and internet charges
50% of the invoice amount can be claimed. Subscription charges cannot be declared. The invoice does not have to be addressed to Tentoo.

Clothing and/or props
If you are a performing artist or stylist, you can claim the clothing you purchase for assignments. The receipts should be addressed to Tentoo. Work clothing and suits cannot be claimed. The tax office's rules do not permit this.

Personal grooming
If you are a performing artist, beautician or stylist, the expenses incurred can be declared. The receipts should be addressed to Tentoo.

Professional journals
These expenses can be claimed. The receipts should be addressed to Tentoo.

Theatre / Cinema / CD
You can only claim these expenses if this is relevant for your assignment. For each visit to the theatre or cinema, you may claim one ticket. Any receipts should (if possible) be addressed to Tentoo.

If you incur a lot of expenses that cannot be attributed to one specific assignment or client, you can make use of the expenses claim scheme. Being reimbursed tax-free for business expenses will increase your total net earnings. The reason for this is that your gross pay is lower resulting in lower wage deductions. However, lower gross pay can have a negative impact on any state benefits you may become entitled to at a later stage.

Each time you are paid, an agreed percentage of your wage will be reserved. These amounts combine to form a reserve that can be used to reimburse you for business expenses. With each wage payment you will receive an overview informing you of the status of this reserve. To make use of this scheme you must have been paid for assignments via Tentoo with some regularity for at least 3 months.

Only expenses relating to the work for which you are paid via Tentoo can be reimbursed to you tax-free. They also need to be relevant business costs. You claim the expenses incurred using Tentoo's expenses claim form. The original receipts must be addressed to Tentoo; this it because the expense receipts will be included in Tentoo's accounts. You will need to complete the following information on the expenses claim form:

• Date
• Specification of the expenses and the work to which they relate
• Amount including BTW
• Amount excluding BTW
• BTW amount

If the BTW amount is not stated on the receipt, you should only fill in the amount including BTW. If it is unclear, you can leave this box empty. We will complete it for you. The business expenses that can be claimed are set out below. If we receive receipts from you that do not satisfy the stated requirements (for example, providing a copy), we will send these back to you.

If the expenses are associated with a specific assignment, they can be noted on the job sheet. In that case you will need to submit the original receipts for the expenses with this job sheet. The expenses will be paid out of the agreed invoice amount first and then the usual tax and contributions will be deducted from the remaining amount. This has the advantage that expenses are paid tax-free, resulting in higher net pay.