Don't miss out on a deductible expense
One of the conditions for the deductibility of an expense is having a supporting document. Without one, the expense cannot be deducted. There is no formal requirement: it doesn't have to be an invoice!
In practice, however, invoices and receipts are the most commonly used proof. This is especially true when an invoice is required to recover VAT.
A receipt or invoice that does not include your VAT number allows you to deduct the expense (for personal income tax or corporate income tax purposes), but not to recover VAT.
To help you see things clearly, use the table below 🕵🏻♂️ :
Example situations | Document generally received |
Meal at a restaurant | VAT receipt: different from a proforma receipt, includes the restaurant's VAT number. |
Shopping at Colruyt or another store | Cash register receipt: with the retailer's VAT number. In this case, you cannot recover VAT.
Invoice: you can always request an invoice with your details. In this case, you will be able to recover VAT (if you are subject to VAT). |
Petrol station (fuel) | Invoice with a fuel card: by paying with a fuel card, you receive proper invoices by email (VAT is then recoverable). This is the preferred solution (see more info here). |
Round of drinks at a bar, purchase from a craftsperson | Payment receipt: better than nothing, as payment is evidence of the expense. You could also obtain a cash register receipt with the supplier's VAT number.
There is no need to keep the payment receipt if you have a cash register receipt or an invoice and if your expense comes from your bank account (you have proof of payment in your bank statements). The payment receipt is only useful for cash payments. |
Taking the bus or train in Belgium | Transport ticket: even if it is not a proper invoice, VAT is recoverable (this is an exception for public transport in Belgium — a simple ticket is sufficient). |
Buying a second-hand car or phone from a professional | Invoice: even if handwritten, must include the supplier's VAT number. |
Buying a second-hand car or phone from a private individual | Written document or email: for example, for the purchase of a second-hand car or a refurbished phone. |
Second-hand purchase from a private individual online (Vinted, 2ememain, ...) | Online purchase confirmation email |
Taking a taxi, Uber or other private hire vehicle | Invoice or receipt: either you have a mobile app that automatically generates the receipt, or the driver must provide you with a paper receipt. |
Rent for your office | Lease or written document / email: includes the terms of duration, rent amount, notice period, rented space...
Bank statement: proof for deducting the expense. The lease alone is not sufficient. |
Social contributions | Payment notice sent by your social insurance fund |
Work carried out by a contractor | Invoice: with the supplier's VAT number. |
New lock for the office door, buying a plant at a market, ordering burgers for a client meeting | Handwritten note without a VAT number: only possible if it is from a private individual. Indeed, if from a professional, they must provide you with a cash register receipt or an invoice including their VAT number. |
And your BILLY invoices 😎? | Digital invoice: an invoice is issued each month in PDF format and automatically saved in your expenses. You do not need to upload it to your expenses. |
Finally, also pay your mixed expenses (with a private and a professional portion) from your professional bank account. In the event of a tax audit, you will avoid having to provide your personal bank statements to prove the expense. If your professional account does not have sufficient funds, you can simply make a transfer from your personal account to your professional one.
💡 Ordering online? Make sure to create a professional account on the online shop before placing your order. This ensures you receive a proper VAT invoice. Once an order has been placed using a personal account, it is rarely possible to obtain a VAT invoice afterwards.