{"id":94914,"date":"2026-04-17T16:14:16","date_gmt":"2026-04-17T14:14:16","guid":{"rendered":"https:\/\/dexxter.be\/an-inventory-for-rental\/"},"modified":"2026-05-15T13:27:19","modified_gmt":"2026-05-15T11:27:19","slug":"an-inventory-for-rental","status":"publish","type":"post","link":"https:\/\/dexxter.be\/en\/blog\/an-inventory-for-rental\/","title":{"rendered":"Inventory for rental purposes: what counts as inventory in your accounts?"},"content":{"rendered":"\n

This question comes up regularly in the Dexxter community<\/a>: \u201cIf I offer rental services (such as bouncy castles, trailers or decorative materials), do I need to declare an inventory in my accounts or on my personal income tax return?\u201d<\/strong><\/p>\n\n\n\n

It\u2019s a valid question, as inventory does have an impact on your tax return. The good news is: if you\u2019re involved in rental activities, you usually don\u2019t have inventory<\/strong>. Below, we provide an explanation of why this is the case and how to handle it correctly.<\/p>\n\n\n\n

\u2753 What does the tax authority define as \u2018inventory\u2019?<\/strong><\/h2>\n\n\n\n

In Belgian accounting, inventory means:<\/p>\n\n\n\n

\u27a1\ufe0f Goods you purchase with the intention of selling them later.<\/strong><\/p>\n\n\n\n

You hold the items temporarily (your inventory) in order to sell them. Think of someone who buys T-shirts and sells them in an online shop: these are classic trade goods<\/strong> that belong in inventory.<\/p>\n\n\n\n

But here, we\u2019re not talking about inventory. Because for rental activities, such as the hire of bouncy castles, this does not apply<\/strong>.<\/p>\n\n\n