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Self-consumption

What is self-consumption?

In VAT law, ‘own use’ is traditionally defined as supplies for purposes unrelated to the business. In everyday language, too, the term is (still) used in this sense. Own use is, in principle, subject to VAT. The rationale behind the tax liability for own use is to neutralise any input tax deduction claimed, so that a business owner does not have a tax advantage over a non-business person. However, a distinction is made between two different scenarios regarding own use: firstly, those cases in which goods are taken from the business for private use (i.e. for purposes unrelated to the business). These cases are referred to by the law as ‘deemed supplies or deemed other services’. And secondly, own use in the strict sense, which the Value Added Tax Act itself also refers to as ‘own use’. These are cases in which expenses that are not deductible for income tax purposes are subject to VAT (in particular, entertainment expenses).

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