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Peppol deadline: 01-01-2026
00

Avoid fines

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External assistance: which cost category (“Services” or “Goods”)

ZG
29/02/2024
Question

Hello,

For the first time, I have used the services of an external person to help me in my business. This person is self-employed in main occupation (sole proprietor) and has invoiced me on an hourly basis. This does not involve work on immovable property and it is not a VAT-exempt business.Under which cost category should I enter this expense? The most important point is whether this is a “good” (such as subcontracting) or a service (such as “consultancy fees & consultancy”).

I think you've just answered your own question :) It is indeed a service that he/she has provided.

Thank you for your answer; it was indeed meant as a question, despite the poor grammar ;)

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You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.

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