When you perform a service for a client, it can happen that you make costs that you charge to the client without VAT, because you have the opinion that it concern transit costs. But is that a correct assumption?
Yes, but only if certain criteria are met. The costs need to have been made in name of the client and on account of the client. The only example in this matter is the building license a contractor obtains for his client, in name of his client and paid for his client. An other example does not exist.
There are some costs that have been accepted as being transit costs. The BPM (tax on cars) is charged without VAT. A rather substantial tax, which explains why the VAT amount on cars is relatively low. Costs of train tickets , stamps, advertisement costs made by a real estate agent, and some other costs can be charged without VAT.
The most common mistake made are the parking costs. Those are charged in the invoice without VAT, whereas these are subject to VAT, even though no VAT was on the ticket itself. Same for the travel costs at 0,19c per KM, subject to VAT.