The transport of employees in the employer’s cars is subject to 9% VAT. This is reported by the tax authorities.
Sometimes an employer arranges the transport of his staff. This is done by alternately deploying employees as (paid) drivers in the employer’s cars to transport other employees from home to varying workplaces. The employer deducts a compensation from the wages for that transport from these employees (not from the driver).
Source Taxlive.nl
