Can I deduct a purchase without an invoice as a business expense?
Yes. The expense can be recorded as a business expense if you can prove that it is real and linked to your activity.
No invoice for a business purchase? Here’s how to deduct the expense in PIA Go!
09/09/2025
It may happen that a business purchase is not accompanied by an invoice. The seller may be a private individual, the item may be second-hand, or the service may come from a person not subject to VAT. In that case, the question quickly arises: does the expense remain deductible? The answer is nuanced. Even without an invoice, the expense can often still be taken into account for tax purposes. However, certain rules must be respected.
Recovering VAT: impossible without an invoice
The rule is clear: recovering VAT requires a valid invoice.
The tax authorities require a compliant invoice for any VAT you wish to deduct. Without this document, the VAT paid cannot be recovered.
This does not mean, however, that the expense must be ignored. The total amount paid can still be recorded as a business expense. The VAT remains included in the expense and therefore reduces your taxable profit.
How to record a purchase without an invoice in PIA Go!
In PIA Go!, the process remains simple:
• create a new purchase
• enter the total amount paid, including VAT
• select 0% as the VAT deduction percentage
• choose the correct business expense category
• record the purchase
The total amount, including non-recoverable VAT, is then recorded as a business expense.
Supporting documents remain essential
Even without an invoice, proof is still required. In the event of a tax audit, you must be able to demonstrate that the expense genuinely exists and is linked to your business activity.
Several types of documents can serve as proof:
• a receipt
• a bank statement
• proof of payment or transfer
• a written agreement
• an online listing
• a conversation with the seller
A common example: you purchase a second-hand desk via an online platform. Proof can consist of the bank transfer, a screenshot of the listing, the conversation with the seller and photos of the desk in your workspace.
Keep in mind that without proof, the deduction may be refused.
What alternatives exist when no invoice is available?
If the seller cannot issue an invoice, several solutions remain possible.
Request an expense note
Even without a VAT number, a person can draft a simple note mentioning the date, the price, a description of the item and the identity of the seller.
Draw up proof of purchase
In certain situations, you can draft a document outlining the details of the transaction and have it signed by the seller.
Choose another supplier
For a significant purchase, it is often preferable to work with a supplier who can issue a compliant invoice.
Managing specific cases correctly
Not all business expenses follow a standard pattern. Second-hand purchases or occasional services are part of this.
PIA Go! allows you to correctly record these atypical situations so that your accounting remains complete and tax compliant. In case of doubt, accountants can also verify the best way to treat the expense.
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FAQ
Can I recover VAT without an invoice?
No. A valid invoice is required to recover VAT.
What documents can serve as supporting evidence?
A receipt, a bank statement, proof of payment, an online listing, a written agreement or a conversation with the seller can serve as proof.
How do I record a purchase without an invoice in PIA Go!?
Add a new purchase, enter the total amount paid, select 0% VAT, choose the correct expense category and record the transaction.
What happens if I have no proof at all?
Without supporting documents, the tax authorities may refuse the deduction of the expense.
Can I draft my own proof of purchase?
Yes. A document mentioning the date, the amount, the subject of the purchase and the identity of the seller can serve as proof, especially if it is signed by both parties.
What is an expense note?
It is a simple document drafted by the seller that includes the description of the sale, the price and the details of the parties.
Should you always accept a transaction without an invoice?
For significant purchases, it is preferable to work with a supplier who can issue an invoice.
Are purchases without an invoice automatically accepted during an audit?
No. It depends on the strength of the available evidence.
Can PIA Go! help in this type of situation?
Yes. The platform allows you to correctly record these expenses and accountants can advise you on the appropriate tax treatment.