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Distinction between trade goods (inventory)

MA
17/01/2024
Question

Hello,

What actually falls under trade goods and is therefore important for opening and closing inventory?
I sell products for which I buy stickers (labels), boxes, packaging boxes, tape, thank you cards, and for pop-ups, customers receive a paper bag.

Does all this belong to trade goods and therefore inventory? I read contradictory things on the internet / Dexxter.

What if you make purchases of certain items for certain holidays, such as Valentine’s Day, to give as gifts to customers? Does this fall under trade goods or rather marketing (services), etc.?

Thanks

In my opinion, what you list here does not belong to trade goods. Trade goods are goods that have been purchased with the intention of selling them without further processing. What you list seems more like packaging material to me.

That's what I thought too, but in this Dexxter article, it is stated as trade goods (read: packaging material, transport material): https://dexxter.be/een-inventory-in-je-boekhouding/#:~:text=Only%20and%20only%20merchandise%20can%20be%20sold%20after%20processing.

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