{"id":31080,"date":"2026-08-21T03:30:46","date_gmt":"2026-08-21T01:30:46","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/selling-a-business-asset-in-accountable-step-by-step-guide\/"},"modified":"2026-08-21T03:30:46","modified_gmt":"2026-08-21T01:30:46","slug":"selling-a-business-asset-in-accountable-step-by-step-guide","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/selling-a-business-asset-in-accountable-step-by-step-guide\/","title":{"rendered":"Selling a Business Asset in Accountable: Step-by-Step Guide"},"content":{"rendered":"

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Are you planning to sell an asset?<\/h1>\n

Whether you are replacing an old investment or simply selling one, this article walks you through every step to handle it correctly in Accountable. Getting this right matters: it stops depreciation at the right moment, removes the asset from your books, and calculates any capital gain or loss automatically.<\/p>\n

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\u26a0\ufe0fThis guide is for self-employed individuals <\/b>keeping simplified accounting in Accountable.<\/p>\n

If you operate through a company (SRL\/BV, SA\/NV, \u2026), both the bookkeeping and the tax treatment of the gain are different: the gain is taxed at the corporate income tax rate, not at the 16.5% separate rate, and getting the proceeds to you personally adds a further step. The steps below do not all apply to companies.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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\u2139\ufe0f This guide covers selling<\/i> an asset.<\/b> If your asset was lost, stolen, or damaged beyond repair, see this article<\/a> instead.<\/p>\n

If you are closing your business entirely, see this article<\/a>.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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A. Selling an asset with full professional use<\/h2>\n

Use this flow when the asset was recorded at 100% professional use in Accountable and appears in your Amortization table<\/a>.<\/p>\n

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  1. \n

    Go to Settings > Amortisation<\/b> (mobile) or More > Amortization table<\/b> (web).<\/p>\n

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  2. \n

    Open the asset and select Mark asset as sold<\/b>.<\/p>\n

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  3. \n

    Choose the sale date.<\/p>\n<\/li>\n

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    Either link an existing sales invoice, or create a new one directly from this screen (see section C).<\/p>\n

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    Once linked, Accountable automatically stops depreciation as of the sale date, removes the residual value from your assets list, and calculates the capital gain or loss. When you receive payment, link the bank transaction to the sales invoice as you would for any other invoice.
    \u200b<\/p>\n

    Make sure the sales invoice uses the correct VAT treatment for your situation before linking it (see section D below).<\/p>\n

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    B. Selling an asset with mixed professional use<\/h2>\n

    If the asset was recorded with a professional-use percentage below 100%, the rule is consistency: the VAT and tax treatment on sale must follow how you treated the asset at purchase.<\/p>\n

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    If at purchase you recorded only the business share (professional use below 100%), then at sale you invoice and record only that same business share of the selling price. The private portion stays out of your business accounts entirely.<\/p>\n

    If at purchase you recorded the full asset in the business (which is common for many assets), then the sale is a full business transaction at the full selling price, with normal VAT rules.<\/p>\n

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    Special case for passenger cars:<\/b> VAT deduction on cars in Belgium is generally limited to 50%. The accepted practice at resale is to charge 21% VAT on 50% of the selling price only. For light commercial vehicles where you could deduct 100% VAT, VAT applies to the full selling price. Make sure your invoice wording is correct before linking it to the asset in Accountable.<\/p>\n

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    C. How to create the sales invoice in Accountable<\/h2>\n

    Go to Revenues tab > click on Create an invoice in the top right corner<\/b>.<\/p>\n

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    Add your customer details and, for EU B2B customers, include their valid VAT number so the correct VAT treatment can apply.<\/p>\n

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    Add one line describing the asset clearly (model, serial number, or for vehicles the licence plate or key identification details). Select the correct VAT rate for the asset and your situation.<\/p>\n

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    After saving the invoice, go to Settings, Amortisation, open the asset, mark it as Sold, and link it to this invoice. This linking step is essential: it is what tells Accountable to stop depreciation and book the gain or loss correctly.<\/p>\n

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    D. What VAT rules apply to the sale<\/h2>\n

    When selling a business asset, the standard VAT rules apply just as for any regular sale.<\/p>\n