If you purchase goods or services from suppliers based in a different EU country than the one where you are registered as a self-employed professional, here is how to correctly record those expenses in Accountable, whether your supplier is a freelancer or a company.
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.
This article also covers how intra-EU purchases appear in your VAT return and income tax return, and answers the most common questions about this type of expense.
💰 What is the EU reverse-charge mechanism?
Purchases between businesses or freelancers based in two different EU countries fall under the EU reverse-charge system.
This means:
As the customer, you do not pay VAT to your supplier.
As the supplier, you do not charge your local VAT to clients in another EU country.
Your supplier can verify the validity of your VAT number via the EU VIES tool.
👉 In practice, if your VAT number is shown on the invoice, your supplier issues it without VAT.
🧾 How do I record an EU purchase invoice in Accountable?
Go to Expenses > Upload a new expense and select the invoice.
Click on Review now.
When asked "Is this a proper invoice?", answer Yes if your VAT number is shown on the invoice.
Category: Select the one that matches the nature of the purchase. For example:
➤ Technology & Communication > Technology service or software.VAT rate on the document:
➤ Select 0%
➤ When asked "Why is there no VAT on this expense?", choose:
"Intra-EU reverse charge regime"
6. Make sure to select the VAT rate that would apply to this purchase in Belgium, in the section 'What VAT rate would apply to this purchase in Belgium?'
 |  |
📋 Summary table: how to record an intra-EU purchase
Step | Action |
1. Upload the document | 📥 Go to Expenses > Upload a new expense and select the invoice. |
2. Check the invoice | ✅ For the question "Is this a valid invoice?", answer Yes if your VAT number appears on it. |
3. Choose the category | 📊 Select the category that matches the type of purchase (e.g. Technology service or software). |
4. Set the VAT rate | 🧮 Select 0% VAT. |
5. Justify the absence of VAT | ✏️ For the question "Why is there no VAT?", choose "Intra-EU reverse charge". |
6. Indicate the Belgian rate | 🇧🇪 Select the VAT rate that would apply to this purchase in Belgium. |
7. Define professional use | 💼 Indicate the percentage of professional use for this expense. |
8. Save | 💾 Review all information and save the expense. |
📊 What is the impact on your tax returns?
1. VAT return
If recorded correctly in Accountable, intra-EU purchases are automatically placed in the correct boxes of your VAT return.
Here is how those expenses appear:
🛍️ Purchase of goods (products, materials, etc.)
Grid 86, Intra-EU reverse-charge purchases of goods
Grid 81, Raw materials and goods for resale
Grid 55, VAT due on intra-EU reverse-charge purchases
Grid 59, Deductible VAT on purchases
Grid 82, Miscellaneous goods & services
Grid 83, Investment goods
📟 Purchase of services (e.g. software, consulting, etc.)
Grid 88, Intra-EU reverse-charge purchases of services
Grid 55, VAT due on intra-EU reverse-charge purchases
Grid 59, Deductible VAT on purchases
Grid 82, Miscellaneous goods & services
💡 Good to know: these are reverse-charge operations, which cancel each other out for VAT purposes. The VAT due (Grid 55) is offset by the deductible VAT (Grid 59), provided the expense is 100% professional. Accountable handles all the calculations for you automatically.
2. Income tax return
In your income tax return, the net amount (excluding VAT) of the expense is deductible in proportion to its percentage of professional use (e.g. 100%, 75%, etc.).
❓ Frequently asked questions
What if VAT was wrongly charged on the invoice?
Contact your supplier and ask for a corrected invoice without VAT. If your VAT number is valid, your supplier cannot charge local VAT.
Can I deduct this expense in my VAT return?
Yes, as long as the expense is recorded under the correct regime, it will be included in the appropriate boxes of your VAT return.
Key takeaways
Intra-EU purchases between businesses fall under the EU reverse-charge mechanism: no VAT is charged by the supplier.
In Accountable, select 0% VAT and choose "Intra-EU reverse charge regime" as the reason.
Always specify the VAT rate that would apply in Belgium and the percentage of professional use.
Accountable automatically places the amounts in the correct boxes of your VAT return.
The net amount is deductible in your income tax return in proportion to professional use.
Need help? Chat with us or email support@accountable.eu, we're happy to help.