Use if you're buying goods for resale

This category covers goods you buy with a view to reselling 📦. This could, for example, be IT equipment or accessories that you offer to your customers as a consultant, or sportswear that you offer to your customers as a coach.

In order to track the margin achieved, revenues relating to merchandise sales are recorded in the specific category Merchandise sales.

💡 If you buy merchandise, don't forget to draw up an inventory of your stock on December 31. Merchandise purchased but not sold during the year remains in your inventory (and is not a deductible expense for that year).