Dit artikel beschrijft een aantal specifieke onderwerpen, welke gelden voor in België gevestigde ondernemingen
Expenses / Purchase Invoices
With regard to entering Expenses (Purchase Invoices), Cost Categories must be used. The following image shows the entry of an Expense, which we received from Auto Horst Schadebedrijf, regarding a damage repair of €1000. The right column shows the Cost Category 'Car Expenses' to which this expense is assigned.
Regardless of whether a company is liable for VAT, an annual listing will always have to be submitted.
As described in the article, from the assigned cost category follows:
The general ledger account to which the costs within the general ledger are posted
The VAT deductibility percentage
The percentage of business related
The type of service/product
Services and miscellaneous goods (DG)
Commercial goods (HG) goods intended for processing or resale