Expenses & ledger accounts

1. 1 Go to Expenses - New expense.
2. 2 Enter the date, title, supplier (optional) and amount.
3. 3 Choose the right ledger account. It is usually suggested automatically.
4. 4 Choose the right VAT type. Usually this is "Dutch invoice (normal)".
5. 5 Save: UurKlus processes VAT metadata, journal entry and VAT box.

Record a supplier credit as a new negative expense with the original cost account, VAT treatment, rate and deduction. EUR -121 including 21% with full deduction gives EUR -100 costs and EUR -21 input VAT. Under a mixed, exempt or KOR profile, link a supported credit to its original positive expense to retain the original deduction. Reverse charge also reduces the taxable base and VAT due. Foreign local VAT stays outside the Dutch return.

For a credit, mark the refund as received only for an actual bank receipt and enter its receipt date. For offsetting, leave this unchecked and record the allocation manually through Unpaid suppliers. Linking the original VAT deduction does not allocate the credit. Ordinary credit entry does not support partial bank refunds; assess those separately. A later receipt does not post VAT again.

A new price reduction is not automatically an error in the original return. Record the credit on its credit date in the corresponding period. If the repayment obligation arose earlier, for example on an earlier refund or when non-payment became certain, or if a manual VAT adjustment already exists, review the reconciliation and correct period separately to avoid repaying VAT twice. An error in a filed return still needs the correction workflow; changing the credit date alone is insufficient.

Credits for existing assets require linked adjustments to acquisition cost and depreciation. This form does not support that yet; a negative new asset is rejected. A supplier credit for imported goods corrects only the supplier invoice. Customs taxable base or import VAT corrections need separate review; negative import declarations are blocked here. UBL credit import supports ordinary Dutch EUR credit notes with an unambiguous VAT treatment. Source amounts become negative; confirm a bank refund separately. Previously incorrect zero amounts are not repaired automatically.

Purchase invoices from UBL

Imported net, VAT and gross totals stay equal to the invoice, including rounding per invoice line and a combination of 9% and 21%. View the breakdown in the expense form. Editing retains the source amounts, invoice date and invoice number. Choose the expense category and deductible percentage; use separate entries if components have different deduction entitlements. An import starts unpaid. A credit gets negative amounts without an automatic bank refund.

Import supports EUR invoices with Dutch 9%/21% VAT, domestic zero-rated/exempt invoices or invoices outside the scope of VAT, and corresponding credit notes. Reverse charge, foreign VAT, mixed VAT treatments, prepayments and payment rounding require separate processing. Missing or inconsistent totals are rejected. This is not a complete validation of all UBL or invoicing requirements. For new imports, saving the expense automatically preserves both the source amounts and the original UBL file in the document archive. Attachments and replaced versions are retained there too. Open and export the archive from your user menu, including after your subscription ends while your account exists. Historical imports are not repaired automatically: compare them with the original document and review the VAT return as well.

For EU business services, the app uses the supply date or the end of the settled service period for box 3b and the EC Sales List overview. Reverse charged business services from foreign suppliers use that date for box 4b (EU) or 4a (outside the EU), including deduction in 5b. A separately recorded advance for an identified service uses the date received by the supplier. The financial journal retains the invoice date.

If a domestic invoice with Dutch VAT arrives later than its invoice date, record the receipt date under ‘Received later than the invoice date?’. Input VAT then uses the later date. Without a different receipt date, the app uses the invoice date; entry and upload dates are not evidence of receipt.

Old entries retain their previous period. The VAT page flags foreign services without a recorded VAT date, including entries outside the selected period. Review the documents and both affected periods. Expenses can be reposted via Edit after review; final sales invoices are not rewritten. Reconcile existing returns and EC Sales Lists separately, using the correction process where needed. Changing a date does not submit a correction.

A credit is not moved back to the original service period. Earlier refunds and corrections still need separate review. A service period longer than one year cannot be posted as a single total: record annual portions with their amounts separately. The app does not automatically allocate annual totals or partial advances. Exceptional services, OSS and the separate invoice-deadline rules for goods and domestic sales are outside this service timing rule.

If you deducted VAT on a supplier invoice before paying it, but ultimately do not pay the invoice or only pay part of it, you must repay the over-deducted input VAT.

• Repay when you receive money back from the supplier, when it becomes clear you will not fully pay, or at the latest 1 year after the invoice due date.
• If you later pay after repaying the VAT, you may deduct the VAT again as input VAT.
• Record the actual due date on the expense. Go to Expenses > Unpaid suppliers for missing dates, payments, credit allocations and VAT proposals.

Select Foreign local VAT on the expense and enter the VAT country and actual VAT amount in euros. Leave the rate blank for mixed rates. Foreign VAT never enters Dutch input VAT. VAT pending review or not reclaimable remains an expense or acquisition cost. Only the assessed reclaimable portion goes to balance sheet account 1540 Foreign VAT receivable.

Turn on Fixed assets for larger investments that you depreciate over several years, such as machines, large tools or inventory.