Which cost category

Hello,

Great to hear you've started, welcome! ;)

Commodities indeed! You don't sell them directly, that's true, but you do sell them somewhere. You charge a price that includes your services but also the use of those products. So in that way, you do sell those products somewhere, which is why trade goods seem to me to be the right category. (Even if it's sometimes just for practice, which is part of the process, I would still go for trade goods).

A second question: since I'm starting up in the last quarter of 2022, I opted for an exemption from social security contributions, as my net income will be very low at this stage. Regardless of this exemption, you can still claim your expenses, right?

Absolutely! You are entitled to this exemption if your net income is going to be low, as you say.

Your net income =

Income (i.e. everything you sell)

-Expenses

It's simple, isn't it :) But you can definitely claim your expenses! Good luck!!!

Kind regards, Sofie

Thank you, Sofie!