How to record expenses from outside the European Union
If you purchase goods or services from a supplier based outside the European Union as a self-employed individual in Belgium, you need to record those expenses correctly to stay VAT compliant. This article covers how to do that in Accountable for both goods and services.
Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
A. Purchases of goods
When importing goods from outside the EU, VAT is due upon entry into the European Union. This VAT can be deducted in your VAT return.
🚨 Important:
To avoid errors in your VAT return, record both the supplier's invoice (without VAT) and the transporter's invoice (with VAT) in the same VAT declaration.
🧾 How do you record your invoices in Accountable?
When you purchase goods from outside the European Union, you need to record two types of invoices to meet 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 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 using the exchange rate on the payment date.
✅ 2. Record the transporter's invoice (VAT + other fees)
The screenshot below shows an 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 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 and 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 |
💡 Always apply the VAT rate shown on the invoice to each line item.
👨🏻🏫 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 deductible VAT amount depends on your percentage of business use.
2. Personal income tax return
The amount excluding VAT (e.g. €56.35) is also deductible in your tax return, in proportion to your professional usage rate.
Key takeaways
Record both the supplier invoice (0% VAT) and the transporter's invoice (with VAT and import costs) for every goods import from outside the EU.
Both invoices must appear in the same VAT declaration to avoid errors or audit risks.
Apply the VAT rate shown on each invoice line, and create a separate line for each charge.
The deductible VAT is proportional to your professional usage rate and is automatically included in cell 59 of your VAT return.
B. Purchases of services
When you purchase a service from a supplier based outside the European Union, the invoice will generally arrive without VAT. You are still required to declare the VAT in your quarterly VAT return.
👉 You need to declare this VAT and recover it in the same return. For a 100% professional expense, there is no additional cost. Accountable handles 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 that matches the type of service (e.g., Works and studies). |
4. Foreign currency | 💱 If the invoice is in a foreign currency, select the correct currency and Accountable 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 of €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) is also deductible in proportion to your professional usage.
👉 For example, at 50% professional use, €880.11 will be deductible in your personal income tax return.
Need help? Chat with us or email support@accountable.eu, we're happy to help.