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Trade goods?

GV
17/04/2025
Question

My customers paid for a training course in which I also give them a workbook as part of the training. I purchase an amount of copies of that workbook from the author. Is that workbook a trade good in my accounts and do I have to keep inventory of it?

Dear GV,

Do you sell any other products, or do you mainly offer services?

If you sell different products, it is advisable to classify them as trade goods. However, you can also include this product in your services. Please note that you must sell all purchased products in the same year. This means you do not have to keep track of your inventory.

Kind regards, KC

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