Do you have a purchase invoice that includes empties?
This is an amount that you pay now and – if all goes well – is also paid back in full afterwards. How should you account for paying empties?
No impact on your accounts
Attention, we are only talking about a sole proprietor here! Within the context of a sole proprietor, empties have no impact on your accounts. The money is (temporarily) from your bank account, but you don’t have to book the payments as an expense for your accounts.
You only book the purchase itself, without the impact from the empties. Financially, a different amount will be taken from your bank account than what you enter according to the purchase invoice. This is because the empties are included in the payments, but not entered in the accounts.
Why?
Because paying for empties is something temporary, because you get that money back later (if all goes well). So you don’t have to book anything for it for your sole proprietors, which makes it all just a little bit easier!
Unless something does go wrong
Only if you don’t get the cost of the empties back (or not in full) does the price of that empties (or part of it) actually become an expense for your accounts. At that point, that empty asset is no longer a temporary transaction, but you have permanently lost the cost (or part of it).
How to process in Dexxter?
You can proceed on the basis of a document showing that you have lost all or part of that emptiness. This does not have to be an invoice, but can be any document from the counterparty, and you may book this as an ordinary purchase.
You may book a separate purchase invoice for this, so upload the piece of empties as a separate invoice. The amount you then definitively lost may be booked under the cost category ‘various costs’. There is no VAT impact on this lost empties. Entrepreneurs subject to VAT may tick ‘include in VAT declaration’ and fill in the same amount under exclusive and inclusive.
