{"id":36668,"date":"2026-10-23T03:31:06","date_gmt":"2026-10-23T01:31:06","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/how-do-i-record-an-sme-e-wallet-subsidy-in-accountable\/"},"modified":"2026-10-23T03:31:06","modified_gmt":"2026-10-23T01:31:06","slug":"how-do-i-record-an-sme-e-wallet-subsidy-in-accountable","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-do-i-record-an-sme-e-wallet-subsidy-in-accountable\/","title":{"rendered":"How do I record an SME e-wallet subsidy in Accountable?"},"content":{"rendered":"<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_824a683f5d\">\ud83d\udca1 What is the SME e-wallet?<\/h2>\n<p class=\"no-margin font-inter\">The SME e-wallet (KMO-portefeuille) is a subsidy from the Flemish government, managed by VLAIO. It pays part of the cost of a training you buy from a registered service provider.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">You don&#8217;t receive the subsidy in your bank account. Instead, you pay your own share into your SME e-wallet, VLAIO adds the subsidy, and the wallet pays the provider.<\/p>\n<p class=\"no-margin font-inter\">\n<hr>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_9e596ad307\">\ud83d\udcb6 How much does the SME e-wallet cover?<\/h2>\n<p class=\"no-margin font-inter\">The subsidy is calculated on the training cost excluding VAT and depends on the size of your business:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Small enterprise:<\/b> 30% of the training cost excl. VAT<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Medium-sized enterprise:<\/b> 20% of the training cost excl. VAT<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Cybersecurity and energy efficiency:<\/b> 45% for small enterprises and 35% for medium-sized enterprises<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Maximum:<\/b> \u20ac7,500 in support per year<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">A <b>small enterprise<\/b> has fewer than 50 employees and an annual turnover or a balance sheet total of no more than \u20ac10 million. As a self-employed person, you&#8217;ll almost always fall into this category.<\/p>\n<p class=\"no-margin font-inter\">\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #e3e7fa80;border-color: #334bfa33\">\n<p class=\"no-margin font-inter\">\u2139\ufe0f <b>VAT is never subsidised.<\/b> You always pay the VAT on the invoice yourself, directly to the provider.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<hr>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_e5b5fe4448\">\u2705 Who is eligible?<\/h2>\n<p class=\"no-margin font-inter\">You can apply if you meet the following conditions:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">Your business is established in the Flemish Region.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">You&#8217;re self-employed as a sole proprietor (natural person).<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The training covers one of the eight eligible themes: business strategy, professional skills, digitalisation, sustainability, financial literacy, innovation, internationalisation or HR management.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The training costs at least \u20ac100 excluding VAT.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #e3e7fa80;border-color: #334bfa33\">\n<p class=\"no-margin font-inter\"><b>Not sure if you qualify?<\/b> [Check all eligibility conditions <a href=\"https:\/\/www.vlaio.be\/nl\/subsidies-financiering\/kmo-portefeuille\/voorwaarden-voor-subsidie-de-kmo-portefeuille\" target=\"_blank\" class=\"intercom-content-link font-inter\">here<\/a>.]<\/p>\n<p class=\"no-margin font-inter\"><b>How do you apply?<\/b> You apply for the SME e-wallet directly through VLAIO, not through Accountable. VLAIO sets a deadline linked to the start date of the training so make sure you apply on time. <br \/>Find out how to apply on the <a href=\"https:\/\/www.vlaio.be\/\" target=\"_blank\" class=\"intercom-content-link font-inter\">VLAIO website <\/a>.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<hr>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_6676d57920\">\ud83d\udce5 How to record it in Accountable?<\/h2>\n<p class=\"no-margin font-inter\">You record a KMO-portefeuille training in <b>two steps<\/b>. <\/p>\n<p class=\"no-margin font-inter\">The provider&#8217;s invoice goes in as a normal <b>expense<\/b>, for the full amount. <\/p>\n<p class=\"no-margin font-inter\">The subsidy goes in separately as <b>income.<\/b><\/p>\n<p class=\"no-margin font-inter\">\n<h3 class=\"font-degular\" id=\"h_a3f5980bc3\"><b>Step 1: Add the invoice as an expense<\/b><\/h3>\n<p class=\"no-margin font-inter\">Go to <b>Expenses<\/b> and add the provider&#8217;s invoice. Fill in:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Category:<\/b> Training and documentation<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Amount:<\/b> the full invoice amount (\u20ac1,000)<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>VAT rate on the expense:<\/b> the rate on the invoice. For 0%, choose <b>The item is exempt from VAT or not taxable<\/b> as the reason.<\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/2699493657\/88a900a4022b695d62dca612e069\/Scherm%C2%ADafbeelding+2026-09-28+om+18_34_16.png?expires=1792821600&amp;signature=a29fe2a3be5898140c3f47599245c517c52e1120b2a80afe9ea9b007c5b21e54&amp;req=diYuH813nodaXvMW3nq%2BgdGhZQOS%2BxiK86263%2BsINFNr54PT0%2BZcaUMDNbAw%0AS7lWOdEK%2FXWHjJGs5dkzdsVQ%2B6g%3D%0A\" width=\"2930\" height=\"1788\" style=\"height: auto\"><\/div>\n<p class=\"no-margin font-inter\">\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #e3e7fa80;border-color: #334bfa33\">\n<p class=\"no-margin font-inter\">\ud83d\udd17 <b>Linking your bank payment<\/b><br \/>Link the payment of your own share (\u20ac700) to the expense. Paid VAT to the provider? Link that payment as well. The expense will stay <b>partially matched<\/b> (\u20ac700 of \u20ac1,000), because the subsidy never passes through your bank account. That&#8217;s normal.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<h3 class=\"font-degular\" id=\"h_37d3442312\"><b>Step 2: Add the subsidy as income without invoice<\/b><\/h3>\n<p class=\"no-margin font-inter\">Go to <b>Revenues<\/b>, click the <b>three dots<\/b> at the top right and select <b>Add non-invoice revenue<\/b>. Fill in:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Name:<\/b> Example <i>SME e-wallet subsidy \u2013 2026KMO000001<\/i><\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Category:<\/b> Taxable subsidy <\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Amount:<\/b> the subsidy (\u20ac300)<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\"><b>Attach your proof:<\/b> a screenshot of your project in the SME e-wallet or the confirmation email. The KMO-portefeuille doesn&#8217;t issue invoices. <\/p>\n<\/li>\n<\/ul>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/2699512862\/1b2855ceb4e12c464d4f07140509\/Scherm%C2%ADafbeelding+2026-09-28+om+18_30_09.png?expires=1792821600&amp;signature=07038ebf5b23ebab5489592e4edc2ee32a51614f85e0a71ff25c2c326ca58843&amp;req=diYuH8x%2Fn4lZW%2FMW3nq%2BgcnsncKjRcX6stqbi0cuK5ZBWVfnogi%2B2SPS%2BTlF%0AURRBfXNj%2Bwdzy1GwnImpepOiMeI%3D%0A\" width=\"2924\" height=\"1810\" style=\"height: auto\"><\/div>\n<p class=\"no-margin font-inter\">\n<hr>\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_52f217d07b\"><b>\ud83e\udd14 Why do we record it this way?<\/b><\/h2>\n<p class=\"no-margin font-inter\">Support from the SME e-wallet is taxable income. This method keeps both sides visible:<\/p>\n<ul>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The full training cost is recorded as a professional expense.<\/p>\n<\/li>\n<li class=\"font-inter\">\n<p class=\"no-margin font-inter\">The subsidy is recorded as taxable income.<\/p>\n<\/li>\n<\/ul>\n<p class=\"no-margin font-inter\">Your profit ends up reflecting what the training really cost you (\u20ac700).<\/p>\n<p class=\"no-margin font-inter\">\n<hr>\n<p class=\"no-margin font-inter\">\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #fed9db80;border-color: #fd3a5733\">\n<p class=\"no-margin font-inter\"><b>\u26a0\ufe0f Important: The SME e-wallet subsidy is being discontinued<\/b><\/p>\n<p class=\"no-margin font-inter\">In its September Statement, the Flemish Government decided to discontinue the SME portfolio. From 1 January 2027, you will no longer be able to receive subsidies for training or consultancy through this scheme.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">The 2026 budget has already been exhausted, so new applications are no longer possible. Do you have an ongoing application? You can still complete the process until 31 December 2027.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\ud83d\udca1 <b>Good to know<\/b><\/p>\n<p class=\"no-margin font-inter\">Training related to your professional activity remains tax-deductible.<\/p>\n<\/div>\n<p class=\"no-margin font-inter\">\n<hr>\n<p class=\"no-margin font-inter\"><b>Still have questions?<\/b> We&#8217;re always here to help in the chat \ud83d\ude0a<\/p>\n<h2 class=\"font-degular\" id=\"h_f6175fc2e7\"><\/h2>\n<p class=\"no-margin font-inter\">\n","protected":false},"excerpt":{"rendered":"<p>Did you follow a training and use the SME e-wallet to pay for part of it? This guide explains what the SME e-wallet is, and how to record it correctly in Accountable.<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[487,451],"class_list":["post-36668","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How do I record an SME e-wallet subsidy in Accountable? - Accountable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.eu\/en-be\/help-center\/how-do-i-record-an-sme-e-wallet-subsidy-in-accountable\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How do I record an SME e-wallet subsidy in Accountable? - Accountable\" \/>\n<meta property=\"og:description\" content=\"Did you follow a training and use the SME e-wallet to pay for part of it? 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