When you buy something from a private individual for your business, whether it is a car, laptop, phone, or printer, there are a few important rules to keep in mind to make sure the purchase is correctly handled in your accounting.
This article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
​
When you buy something from a private individual, they cannot charge VAT. Even if the seller still has their original purchase invoice, you cannot recover VAT on that transaction as a self-employed person. Private individuals are not legally permitted to charge VAT, which means the purchase is always VAT-free for you.
​
Whether you buy from a supplier with a company number or from a private individual, both purchases count as expenses in your accounting. What matters is that you have a supporting document in case of a tax audit. Together with the seller, you need to draw up a document containing the key details: the seller's information, a description of the item purchased, and the price.
​
Always make sure you have a valid proof of purchase. A bank statement showing the payment to the private individual is not sufficient on its own. In the event of a tax audit, a detailed proof of purchase is required to record the cost correctly in your accounting.
​
In some cases, you may buy something from yourself, for example if you purchased an item before starting your self-employed activity. In that case, make sure the item is used for your business and is recorded in your accounting. The same applies if you have already started your business but your company number is missing from the invoice.
​
No need to worry: the purchase can still be correctly processed in your accounting.
​
Need help? Chat with us or email [email protected], we're happy to help.
Der komplette Leitfaden für die ersten 12 Monate - von Steuerberatern geprüft
Kostenlos herunterladen
Author - Sophia Merzbach
Sophia has been a key member of the Accountable team for many years, bringing a unique blend of journalistic precision and in-depth tax expertise to her work.
Who is Sophia ?Thank you for your feedback!
Useful
How much income tax is deducted from your income is largely determined by your tax class. There are ...
Read moreWorking as a self-employed professional has many advantages: You are your own boss and you can choos...
Read moreWorking with international clients can be tricky, depending on where exactly they’re located, whet...
Read moreThey always answer right away to any question I have, they provide clear answers, and they are very patient even when I struggle to understand. They try to explain in different ways. They are very helpful, responsive and friendly.
Chiara Marradi
10/05/2026
This is an amazing application with great support on issues. In short as in day I am addicted to it (in a positive way). I myself is from IT project management and the way they have captured the user requirement, it’s phenomenal.
Sumit Tewary
01/12/2024
UI is great. Feature packed and very easy to use. The team at Accountable were VERY quick to respond and their team of technicians soon had a fix in place. Very happy with the level of service so far. Thumbs up from me!
Dean Osborne
05/06/2023
Everything was great! All my questions were answered quickly and in a friendly manner.
Wenzeslawa Wegener
11/05/2026
This program is a lifesaver, and it is always improving. Plus, it has an AI chat feature that is actually useful.
Jeffrey Humble
12/01/2026
The coaching session on tax management was excellent, good material, excellent explanations and very insightful. Combined with the AI I never feel alone with Accountable.
Sergio Barbarino
13/04/2026
The availability of your team to help and guide people to understand their finances better is what really makes Accountable valuable. While the AI is able to give answers to most basic questions, specific scenarios need counsel from a human which your team performs beautifully.
Norma
06/04/2026
Fast and careful answers from Alina. Top service. Thank you.
Anonymous
06/04/2026
In the world where everyone seems to be out to get small entrepreneurs and overwhelm them with new rules, more taxes and reporting obligations, Accountable often feels like the one steady partner that actually wants you to succeed, providing quick, clear and personalised support. Thank you!
Janina Arsenjeva
10/04/2026
They always answer for questions wherever is via direct e-mail or through app. If they can’t answer fully they will forward you to the right place. Documents were always prepared well and ready to send further to government. Everything is intuitive in the app and easy to sort out even for someone completely green in this field.
Anonymous
12/03/2026
