What about purchases for use in your own home?

As an electrician, you are not exempted from VAT, so you must file a monthly or quarterly vAT declaration. I see three possibilities:

1. You are self-employed in secondary occupation and your business is located in your private home. In that case, you can enter all expenses necessary for the maintenance of your home as expenses for the same percentage as you enter your home and energy bills as professional expenses. This means that you enter the full expenses under expenses, selecting the expense category 'maintenance of home partly for professional use'. The same applies to vAT (i.e. you may not enter the full amount, but only the share used for professional purposes). However, you do have the advantage of obtaining the materials at wholesale prices.

   You are self-employed with a separate company. You then enter it as 'goods for sale', but you have to sell it to yourself as a private individual and you are also taxed on it (your turnover also increases) and, as a private individual, you also paid the vAT on it back to yourself. You will not benefit from vAT: what you pay to your wholesaler can be deducted, but the same amount will be recouped through the sale, so it is a zero-sum operation (but you will pay vAT as a private individual). You also pay taxes on the sale to yourself (but if you sell at purchase price, that tax is of course €0.00. The only advantage you have then is that you get the material at wholesale price).

Johan