Billing and payment

Every month, you’ll get an invoice based on your trip history and preferred class (1st or 2nd class). As your organisation’s NS contact person, you can view invoices in Mijn NS Zakelijk and download invoice breakdowns.

Debit and credit invoices and breakdowns

Everything you want to know about how trips and transactions are billed. From viewing debit and credit invoices to checking invoice statuses and more.

FAQ

How can I recognise an automatically corrected transaction in the invoice attachment?

Click here to find out more about the Missed Check-out Service. As with a missed check-out that has been corrected manually, we also charge a correction fee for missed check-outs that are corrected automatically. The correction fee is immediately reimbursed on the same invoice. We also charge the fare. You’ll find the following transactions on your invoice: (Debit Invoice) - this is what we charge:

• The fare of the automatically corrected trip
• The ‘Correction’ fee: ‘Missed check-out’ on the date of the missed check-out
• Reimbursement of the ‘Correction’ fee: ‘Missed check-out’ on the date of the missed check-out ‘Train travel’ debit invoice: Debit invoice ‘Correction fees train travel': Credit invoice ‘Correction fees train travel'.

When will I get my first invoice?

You will get your first invoice in the month following the month in which your NS-Business Card was activated. If your NS-Business Card was activated on 1-2-2025, you will get your first invoice around 14-3-2025. And if your NS-Business Card was activated on 28-2-2025, you will also get your first invoice around 14-3-2025. This goes for all NS-Business Cards with a season ticket. If you have an NS-Business Card without a subscription, you will get your first invoice in the month after your make your first trip. If you make your first trip on 5-2-2025, you will get your first invoice around 14-3-2025.

Viewing and downloading invoices

We will e-mail you your monthly invoice as a PDF around the 14th of the month. If you are your organisation’s contact person, you will also be able to access attachments to the invoice in Mijn NS Zakelijk from that date as well. In these attachments, an invoice breakdown (PDF) and transaction summary (CSV), you will find a breakdown of all trips, transactions and costs.

Which period does my invoice cover?

All trips made are invoiced monthly in arrears. If you pay by direct debit, we will debit the amount from your organization's account 3 business days after receiving the invoice. If you pay by manual transfer, the payment term is 30 days after receipt of the invoice.

Payment by direct debit - an example

• You and/or your employees travel in January
• The invoice for January follows in February
• The direct debit takes place approximately 3 working days after receiving your invoice

Payment by bank transfer - an example

• You and/or your employees travel in January
• January invoice will follow in February with a payment term of 30 days
• You pay in March

When we e-mail you the invoice, the first sentence will be: “Here is your NS-Business Card invoice for [month]-[year]”. For example, if it says January 2024, this means that you will be invoiced for all transactions with a date in January 2024. This includes both travel transactions and subscription fees (if applicable in that month). In some cases, you may also find transactions of the previous month.

When will my invoice be debited?

Do you pay via direct debit? Then we will debit the cost of the trips made within about 3 business days after you receive our invoice from your organization's account. If you pay by manual transfer, the payment period is 30 days after receipt of the invoice.

Credit invoice

If you received a credit invoice and NS Zakelijk owes you money, it will be offset against the debit invoice (the invoice you must pay to NS Zakelijk). The difference will be debited from your account. If the credit invoice is higher than the debit invoice, nothing will be debited from your account. The status of the debit invoice will be ‘Open’ in Mijn NS Zakelijk. If your credit invoice is much higher than your average debit invoice, it may be several months before NS Zakelijk actually debits your account. If you do not want to wait, you can submit a ‘payment request’ by contacting our Customer Service. Please mention your debtor number (on the invoice) and the account number to which you would like us to transfer the amount. We will transfer the amount approximately 2 weeks later. Only after all debit invoices have been offset against the credit invoice or your remaining balance has been paid out will the status of the debit invoices be set to ‘Paid’ in Mijn NS Zakelijk.

Do I pay annually or monthly?

To find out whether you pay annually or monthly, sign into Mijn NS Zakelijk with your Contact Person credentials. After signing in, go to ‘Company details’. Here, you will find a ‘Subscription payment’ tab, which will show you whether you pay in ‘annual instalments’ or in ‘monthly instalments’.

What is my current payment method? (Only for entrepeneurs)

To check your current payment method, log in to Mijn NS Zakelijk using your contact person credentials. Under the heading 'Company Details’, you will find your current payment method under 'Payment Method'. This can be either ‘bank transfer' or 'direct debit'. For SMEs and Corporates, ‘bank transfer’ is the default payment method.

How do I know which invoice(s) I still have to pay?

If you sign in as a Contact Person, you can open Mijn NS Zakelijk to see your NS Zakelijk invoices and their payment status. You’ll find this information under the menu item ‘Invoice information’. If you have any questions about your invoice, please contact our Customer Service.

Can I offset a credit invoice and a debit invoice against each other?

If you’ve set up direct debit, please go to the question "When will my invoice be debited?" on this page. If you pay by bank transfer, you can aggregate your credit and debit invoice and pay the remaining balance to NS. If your credit invoice is higher than your debit invoice and you would like to have it paid out, please contact our Customer Service. Please make sure to mention your debtor number (on the invoice), the invoice number and your account number. You will receive your money within 14 days.

Does my organisation have any outstanding invoices?

To check whether there are any outstanding invoices, log in to your Mijn NS Zakelijk environment as a Contact Person. Go to the ‘Invoice Overview’ and set ‘Payment status’ to ‘Open’. This will produce a list of invoices that your organisation is yet to pay. Invoices with the ‘Past due’ and ‘Partially paid’ statuses must also be paid.

More questions about billing and payment

Does my organisation have any outstanding invoices?

To check whether there are any outstanding invoices, log in to your Mijn NS Zakelijk environment as a Contact Person. Go to the ‘Invoice Overview’ and set ‘Payment status’ to ‘Open’. This will produce a list of invoices that your organisation is yet to pay. Invoices with the ‘Past due’ and ‘Partially paid’ statuses must also be paid.

I’ve been sent a payment reminder. Where can I find more information?

If you log in to your Mijn NS Zakelijk account as a Contact Person, you can see which invoices are still open or partially open and which invoices are past due. To do so, open the ‘Invoice overview’ and check out ‘Payment status’. If you have any questions after reviewing your invoices, please contact our Customer Service.

What is the payment status of my credit note?

To find the payment status of your credit note, please our contact Customer Service.

Tax scope & VAT

Income tax and the Work-related Expenses Scheme (WKR)

What is the Work-Related Expenses Scheme (WKR)?

All employers have to deal with the so-called Work-related Expenses Scheme (WKR), which determines how to levy payroll tax on allowances and benefits in kind offered to employees. In principle, all allowances and benefits in kind that you give your employees are considered wages (in addition to a number of targeted exemptions and nil valuations). However, you can choose to whether to designate individual allowances or benefits in kind as either a wage component or a work expense. For this, in 2024 there is a flat-rate exemption of 1.92% over the first €400,000 of the fiscal wage bill and 1.18% over the amount above that, the so-called free allowance. All allowances beyond this will be taxed with an 80% final levy.

What are targeted exemptions?

Targeted exemptions are a number of specific allowances and benefits in kind. Wages in kind are valued based on market value, which amounts to the invoice amount including VAT. Several types of wages in kind, however, are zeroed out (a so-called ‘nil valuation’), specifically those benefits that are used in whole or in part in the workplace. As a result, these benefits do not count towards the work-related expenses budget. If an allowance or benefit is treated as part of an employee’s wages, the employee must pay tax, which is to be levied by the employer and remitted to the Tax Authorities.

Deducting VAT on business, commuting or private travel expenses

Business travel expenses

You can always deduct VAT on business expenses such as business transportation and business travel.

Commuting expenses

You cannot always reclaim VAT on your commuting expenses, as transportation plans and subscriptions are considered benefits in kind. You can reclaim VAT on subscriptions with a maximum price of € 227 per year. This is lower than the average price of a subscription. This is all governed by the Input Tax Deduction (Exclusion) Decree. It always pays to discuss your situation with your tax advisor.

Private travel expenses

This includes public transport tickets and employees using their private vehicles. Employees using company vehicles for private purposes are subject to VAT rules. For more information, visit the website of the Dutch Tax & Customs Administration or consult your tax advisor.

How can I make the best possible use of the latitude given by tax law?

• For benefits in kind, all travel by public transport, including private travel (provided there is more than sporadic business use) falls under a targeted exemption. You do therefore not need to use your work-related expenses budget to pay for mobility solutions.
• You can give the employees who come to work by public transport the same tax-free compensation as employees who come to work by other means and are reimbursed € 0.23 per kilometer, leading to greater equality among staff. This solution only works if your work-related expenses budget allows it.