Are you purchasing goods or services from a supplier outside the European Union while being registered as a self-employed individual?
Here’s how to properly encode those expenses and make sure you're VAT compliant.
A. For purchases of goods:
When importing goods from outside the EU, VAT is due upon entering the European Union. This VAT can be deducted in your VAT return.
🚨 Important:To avoid errors when submitting your VAT return, make sure to encode both the supplier’s invoice (without VAT) and the transporter’s invoice (with VAT) in the same VAT declaration. |
🧾 How do you encode your invoices in Accountable?
When you purchase goods from outside the European Union, you need to record two types of invoices to comply with your VAT obligations:
The supplier invoice (without VAT)
The transporter's invoice (with VAT and other import costs)
Both documents must be recorded in the same VAT return to avoid any errors or omissions in the event of a tax audit.
✅ 1. Record the supplier invoice (without VAT)
Go to Expenses > Upload a new expense and select the relevant document.
VAT rate: Select 0%, since the supplier is based outside the EU.
Enter the total amount of the invoice, excluding VAT.
If the invoice is in a foreign currency, convert the amount to EUR based on the payment date exchange rate.
✅ 2. Record the transporter's invoice (VAT + other fees)
The screenshot below shows the encoded transporter invoice:
Go to Expenses > Upload a new expense and select the transporter's invoice.
When asked “Is this an invoice?”, select Yes if your VAT number appears on the invoice.
Category: Choose Import VAT and other import costs.
Import VAT: Only enter the amount paid to customs for VAT.
➡️ In this case: €483.59.
For the "Duty" line, add a new line (line 1) with the corresponding amount and a 0% VAT rate.
➡️ In this case: €36.85:
Click "Add other import costs", then enter the additional costs in line 2 with a 21% VAT rate.
➡️ In this case: €23.60 incl. VAT:
🛠️ Step-by-step encoding of the transporter's invoice
Step | Action |
1. Upload the invoice | 📥 Go to Expenses > Upload a new expense and select the transporter's invoice. |
2. Verify the invoice | ✅ Make sure your VAT number appears on the invoice and answer "Yes" when prompted. |
3. Choose the category | 📊 Select "Import VAT and other import costs". |
4. Enter import VAT | 💸 Enter only the VAT amount paid to customs (e.g. €483.59). |
5. Add duty | 🛋️ In Article #1, enter the amount (e.g. €36.85) with 0% VAT. |
6. Add additional charges | 📦 Click "Add other import costs" and enter the charges (e.g. €23.60) with 21% VAT. (Article #2) |
7. Final review & save | ✔️ Double-check all data, including deductible VAT, and save the expense. |
📌 Summary of categories and VAT rates
Category | VAT Rate | Description |
Goods for resale and materials > select the corresponding sub-category | 0% | Supplier outside the EU – amount excluding VAT |
Import VAT (and other import costs) | As shown on the invoice (e.g. 0%, 21%) | VAT paid to customs for import purposes only |
Other import costs – Duty | 0% | Customs duty not subject to VAT |
Other import costs (shipping, handling…) | 21% | Extra costs charged by the transporter, subject to Belgian VAT |
💡 You must always apply the corresponding VAT rate to each item, as indicated on the invoice.
👨🏻🏫 Best practices
Create a separate line for each item listed on the invoice.
Always apply the VAT rate shown on the invoice.
Do not combine charges with different VAT rates on the same line.
📊 Tax reporting implications
1. VAT return
The deductible VAT amount will be automatically included in cell 59.
→ Example: €483.59 + €4.10 = €487.69
💡 The amount of deductible VAT will depend on the percentage of business use.
2. Personal income tax return
The excl. VAT amount (e.g. €56.35) will also be deductible in your tax return, proportionally to your professional usage rate.
Conclusion
By following these steps, you can ensure your import expenses are recorded correctly for your VAT and income tax returns.
❓ Need help? Feel free to reach out!
B. For purchases of services:
When you purchase a service from a supplier based outside the European Union, the invoice will generally be issued without VAT. However, you are required to declare the VAT in your quarterly VAT return.
👉 Don’t worry: you need to declare this VAT and recover it in the same return. For a 100% professional expense, there will be no additional cost. The app will handle all the calculations for you.
🧾 How to record your invoice in Accountable:
Go to Expenses > Upload a new expense and select the document.
“Is this a valid invoice?” Answer Yes if your VAT number appears on the document.
Category: Choose the category corresponding to the type of service (in the example below: purchase of services such as studies and works):
Foreign currency? If the invoice is not in EUR, select the currency used.
💡 The system will automatically apply the exchange rate in effect on the payment date.VAT rate: Select 0%.
Reason for absence of VAT: Choose “This is a purchase from outside the EU”:
Save the expense.
📋 Summary table – How to record a service invoice from outside the EU
Step | Action |
1. Upload the document | 📥 Go to Expenses > Upload a new expense and select the invoice. |
2. Verify the invoice | ✅ Answer Yes if your VAT number appears on the invoice. |
3. Choose the category | 📊 Select the category corresponding to the type of service (e.g., Works and studies). |
4. Foreign currency | 💱 If the invoice is in a foreign currency, select the correct one; the system will apply the current exchange rate. |
5. Select the VAT rate | 🧮 Select 0% VAT. |
6. Indicate reason for no VAT | ✏️ Choose "This is a purchase from outside the EU". |
7. Save | 💾 Check all information and save the expense. |
📊 Tax reporting implications
1. VAT return
If the expense is 100% professional, the same VAT amount will appear twice in your VAT return:
Once as VAT due,
And once as deductible VAT.
➡️ Result: no financial impact.
The amounts will automatically be reported in the following cells:
56: VAT due on the purchase
59: Deductible VAT
82: Net amount (excluding VAT) of the purchased service
87: Type of purchase (outside the EU or co-contracting)
🔁 If the professional use percentage is less than 100%:
The total VAT amount will be reported in field 57 (VAT due).
The deductible VAT will be calculated proportionally based on professional use and reported in field 59.
➡️ Example: for an invoice for €100 (excluding VAT) with €21 of VAT, and 50% professional use:
Cell 57 = €21
Cell 59 = €10.50
The remaining €10.50 will be payable.
2. Personal income tax return
The net amount excluding VAT of the expense (e.g., €1,760.21) will also be deductible proportionally to your professional usage.
👉 For example, if you use this service 50% professionally, then €880.105 will be deductible in your personal income tax return.
❓ Need help? Feel free to contact us!