Which category is this cost?

Every cost you add gets a Category: what kind of cost it is. Netto suggests one when it reads a receipt. You can always change it.

For most costs the category is only for your own overview and your accountant: the cost lowers your profit, and so your income tax, whichever one you pick. Pick the one that fits best. A few categories do change your tax; they're marked below.

The categories

Category	What goes in it
Office Supplies	Paper, pens, printer ink, small things for your desk
Software & Subscriptions	Adobe, Figma, fonts, cloud storage, Netto
Telephone & Internet	Your phone plan and internet, or the business share of them
Marketing & Advertising	Ads, your website, business cards, a portfolio site
Meals & Entertainment	Lunch, dinner or drinks with clients ★
Domestic Travel	Train, bus, taxi and parking in the Netherlands
International Travel	Flights, trains and hotels abroad
Car Expenses	Fuel, repairs and costs of a car you use for work
Subcontracting	Paying other freelancers to do part of a job
Education & Training	Courses, workshops, books for your work
Bank Charges & Interest	Bank fees and interest
Insurance	Business insurance, such as liability insurance
Office / Workspace Rent	A studio, a desk in a shared office
Equipment & Hardware	A monitor, a drawing tablet, a chair, under €450
Other Expenses	Anything that fits nowhere else
Non-deductible (fines, clothing)	Fines, and costs that never lower your tax ★

★ These change your tax. See below.

Meals and drinks with clients

For income tax, only part of these costs lower your profit: Netto takes off the smaller of 20% of these costs or €5,700. And you can't get back the VAT on food and drink in a restaurant or café, so Netto adds that VAT to the cost.

Fines and private clothing

A parking fine or clothes you could also wear privately never lower your tax, even if you pay them from your business account. Put them under Non-deductible, so your profit isn't too low.

Things over €450

A laptop, camera or other thing that lasts more than a year and costs €450 or more (without VAT) is not a cost in one go: you spread it over a few years. When you enter it, Netto shows Book as asset. See Equipment over €450.

Private purchases

Bought something for yourself on a business receipt? That's not a category: on the line, choose Who was this for? → Private. A payment from your business account that was entirely private? Say so on the Bank page with It was private.

Not sure? Choose the closest one, or Other Expenses. Your accountant can move it later.