Don't miss out on a deductible expense
One of the conditions for deductibility of an expense is to have a supporting document. Otherwise, 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 forms of proof. This is especially true when the invoice is required for VAT recovery.
A ticket or invoice that does not include your VAT number allows you to deduct the expense (for personal or corporate income tax), but not to reclaim the VAT.
To help you make sense of this, use the table below 🕵🏻♂️ :
Examples of situations | Document generally received |
Restaurant meal | VAT ticket: different from the proforma ticket, with the restaurateur's VAT number. |
Shopping at Colruyt or in a shop | Receipt : with merchant's VAT number. In this case, you do not reclaim VAT.
Invoice : you can always request an invoice with your contact details, in which case you can reclaim the VAT (if you are a taxable person). |
Service station (fuel) | Invoice with fuel card: when you pay with a fuel card, you receive invoices by email in due form (VAT is then recoverable). This is the preferred solution (see more info here). The other option is to keep payment or receipt slips. |
Bar tour, purchase from a craftsman | Payment receipt: better than nothing, as payment is proof of expenditure. You could also obtain a receipt with the supplier's VAT number. However, without an invoice, no VAT is recovered.
You don't need to keep the receipt if you have a sales slip or invoice, and if your expense came from your bank account (you have proof of payment in your bank statements). The receipt is only useful for cash payments. |
New lock for the office door, purchase of a plant at a market, order of burgers for a client meeting, etc. | Handwritten paper without VAT number: only possible for private individuals. If you're a professional, you'll need a receipt or invoice with your VAT number on it. |
Work carried out by a contractor | Invoice : with supplier's VAT number. |
Taking the bus or train in Belgium | Transport ticket: even if you don't have a proper invoice, VAT is recoverable (this is an exception for public transport in Belgium: a simple ticket is sufficient). |
Buying a used car or telephone from a professional | Invoice : even handwritten, must contain supplier's VAT number. |
Buying a used car or phone from a private individual | Written document or e-mail: for example, for the purchase of a reconditioned car or telephone. |
Taking a cab, Uber or other VTC | Invoice or receipt: either you have a mobile application on which the receipt is generated automatically, or the driver must provide you with a paper receipt. |
Renting your office | Lease or written document/email: includes terms and conditions, rent amount, notice period, rented space, etc.
Bank statement: proof of expense deduction. The lease alone is not sufficient. |
Social security contributions | Notice of due date sent by your social security office. |
What about your BILLY invoices 😎 ? | Digital invoice : a PDF invoice is issued every month. From 2023, this invoice will be automatically included in your expenses. |
When we talk about an invoice, it usually has the word "Invoice" on it. The same goes for a ticket.
Finally, pay your mixed expenses (with a private and a professional part) from your business bank account. In the event of an audit, you'll avoid having to provide your private bank statements to prove the expense. If your pro account is underfunded, you can simply make a loan from your private account to the pro.
💡 Ordering online? Be sure to create a professional account on the online sales site before placing the order. This will ensure that you receive a proper VAT invoice. Once the order is placed with a private account, it is rarely possible to retrieve a VAT invoice.