{"id":38324,"date":"2026-11-07T02:42:34","date_gmt":"2026-11-07T01:42:34","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/how-do-you-record-the-costs-of-an-animal\/"},"modified":"2026-11-10T16:11:12","modified_gmt":"2026-11-10T15:11:12","slug":"how-do-you-record-the-costs-of-an-animal","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-do-you-record-the-costs-of-an-animal\/","title":{"rendered":"How do you record the costs of an animal?"},"content":{"rendered":"

Did you know that, as a self-employed person in Belgium, you can sometimes deduct the costs of an animal? There has to be a clear and provable link with your business. This article covers 3 situations where that can apply: the guard dog, an animal you use in your profession (like a therapy dog), and breeding dogs or cats.<\/b><\/p>\n

\n\n\n\n
\n

At a glance<\/b><\/p>\n

    \n
  • \n

    Guard dog<\/b> \u2192 deductible if it protects your business, pro rata based on professional use.<\/p>\n<\/li>\n

  • \n

    Working animal (e.g. therapy dog)<\/b> \u2192 deductible if it plays a real, provable role in your business.<\/p>\n<\/li>\n

  • \n

    Breeding<\/b> \u2192 your animal welfare licence (HK number), your registration as self-employed, and how you record the breeding animal all make a difference.<\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

    \n

    \ud83d\udca1 The basic rule<\/h1>\n

    Whatever the animal, the same four conditions generally apply as for any business expense:<\/p>\n

      \n
    • \n

      The expense is professional, not private.<\/p>\n<\/li>\n

    • \n

      It helps you earn or keep taxable income.<\/p>\n<\/li>\n

    • \n

      It\u2019s paid in the year in which you deduct it.<\/p>\n<\/li>\n

    • \n

      You can prove it with an invoice or receipt.<\/p>\n<\/li>\n<\/ul>\n

      \n

      \ud83d\udc15 The guard dog<\/h1>\n

      The costs of a dog are deductible if it\u2019s used as a guard dog and is responsible for the security or protection of your office, workspace or practice, even if you work from home. As long as you can show that the animal is there to guarantee security, the tax authorities will accept it.<\/p>\n

      \n

      Which costs?<\/b><\/h2>\n

      All costs related to your dog: adoption, food, kennel, accessories (leash, muzzle if applicable\u2026) and vet bills.<\/p>\n

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      \n

      \u2139\ufe0f Important:<\/b><\/p>\n

      \n

        \n
      • \n

        The tax authorities will be less likely to accept a chihuahua as a guard dog than, say, a German shepherd. So it isn\u2019t enough to simply have a dog that you use as a guard dog: in the end, the tax authorities decide whether they accept it. Keep this in mind.<\/p>\n<\/li>\n<\/ul>\n

          \n
        • \n

          The dog has to be depreciated over several years, since its economic lifespan is longer than one year. The tax authorities don\u2019t set a fixed period, but 5 to 10 years is usually acceptable and defensible during an audit. You record it under \u201cMaterials, tools and goods for resale \u2192 Machines & Tools\u201d.<\/b><\/p>\n<\/li>\n<\/ul>\n

          <\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

          Which share?<\/b><\/h2>\n

          How much you can deduct depends on how the space where the dog stays is used: 100% if the space is fully professional, and a percentage matching the professional use of the floor area (for example 15%) if your workspace is shared with your home.<\/p>\n

          \n

          \n

          \ud83e\uddae An animal you use in your business<\/h1>\n

          The principle goes further than security: if an animal genuinely plays a role in your profession, its costs can also be deductible. Think of a dog you use in animal-assisted therapy, or an animal that\u2019s part of a care practice. The tax authorities don\u2019t set a fixed deduction percentage for working animals. It depends on the animal\u2019s actual professional use and on your ability to prove it.<\/p>\n

          \n

          Where the animal lives changes everything<\/b><\/h2>\n
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          • \n

            At a professional location<\/b> (separate practice, care farm, etc.): the animal is considered a professional work tool by default. The deduction can go up to 100% if the location is purely professional, and the burden of proof is relatively light.<\/p>\n<\/li>\n

          • \n

            At your home<\/b> (including a home office): the animal is considered a private pet by default. The deduction has to be partial (pro rata), and the burden of proof is heavier. You need to show which hours the animal actually helps you earn your income.<\/p>\n<\/li>\n<\/ul>\n

            Setting a realistic percentage<\/b><\/p>\n

            If the animal also lives with you, the percentage should reflect the split between work and private life. Two common methods:<\/p>\n

              \n
            • \n

              Session\/time method<\/b> \u2192 the share of sessions the animal takes part in. For example, 6 out of 20 sessions per week (\u00b1 30%). For a pet that lives at home, self-employed people often land between 20% and 50%.<\/p>\n<\/li>\n

            • \n

              Floor area method<\/b> \u2192 if your practice is attached to your home, you can align the animal\u2019s percentage with the professional share of your home\u2019s floor area (for example 15% if your office takes up 15% of the space).<\/p>\n<\/li>\n<\/ul>\n

              \n\n\n\n
              \n

              \u2139\ufe0f Golden rule:<\/b> the higher the percentage you claim, the stronger your proof needs to be. Claiming 100% for a pet that lives at home can easily lead to a correction during an audit.<\/p>\n

              \n

              <\/div>\n

              \n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

              Which costs, at which rate?<\/b><\/h2>\n
                \n
              • \n

                100% deductible<\/b> \u2192 training in animal-assisted support (for you and the animal), equipment you only use during sessions, and any extra professional liability insurance linked to the animal.<\/p>\n<\/li>\n

              • \n

                Partly deductible<\/b> (at your calculated percentage) \u2192 food, vet, vaccinations, grooming and general accessories. If the animal itself is recorded as an investment, you depreciate it at that same percentage.<\/p>\n<\/li>\n<\/ul>\n

                Which proof should you keep?<\/b><\/h2>\n
                  \n
                • \n

                  Your animal-assisted therapy certification.<\/p>\n<\/li>\n

                • \n

                  An appointment calendar or session notes that track when the animal takes part.<\/p>\n<\/li>\n

                • \n

                  Your communication showing that animal-assisted work is officially part of your practice.<\/p>\n<\/li>\n

                • \n

                  All purchase invoices and vet receipts.<\/p>\n<\/li>\n<\/ul>\n

                  \n

                  \n

                  \ud83d\udc3e Breeding dogs or cats<\/h1>\n

                  Breeding comes with two separate obligations: an animal welfare licence (an HK number) and, if you breed to sell, registration as self-employed.<\/p>\n

                  \n\n\n\n
                  \n

                  The licensing rules are set regionally<\/b>. The info below applies to Flanders (Dierenwelzijn Vlaanderen, Flemish Animal Welfare). Brussels and Wallonia have their own rules, so always check the ones for your region.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

                  When do you need a licence (HK number)?<\/b><\/h2>\n
                    \n
                  • \n

                    Dogs<\/b> \u2192 from 3 litters per year. Fewer than 3 litters: you\u2019re an occasional breeder and don\u2019t need a licence.<\/p>\n<\/li>\n

                  • \n

                    Cats<\/b> \u2192 always, regardless of the number of litters.<\/p>\n<\/li>\n<\/ul>\n

                    \n

                    3 types of licensed breeders<\/b><\/h2>\n
                      \n
                    • \n

                      Hobby breeder<\/b> \u2192 max. 5 litters per year, max. 3 breeds, sells only animals from their own breeding.<\/p>\n<\/li>\n

                    • \n

                      Professional breeder<\/b> \u2192 more than 5 litters per year, more than 3 breeds, sells only their own animals.<\/p>\n<\/li>\n

                    • \n

                      Breeder-trader<\/b> \u2192 at least 10 litters per year from their own breeding, and may also resell animals bought from other (licensed domestic or licensed foreign) breeders.<\/p>\n<\/li>\n<\/ul>\n

                      \n\n\n\n
                      \n

                      \ud83d\udea8 Only licensed breeders can advertise on general classifieds websites and social media.<\/b> Others can only advertise in specialised media. Ads must also include your HK number.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

                      \n

                      \ud83d\udccc When it becomes a business<\/b><\/h1>\n

                      So do you breed with the intention of selling? Then you also need a company number, and that\u2019s the point where it becomes a self-employed activity, and where Accountable comes in handy. Licensing (animal welfare), any permit (municipality) and registration as self-employed (business\/taxes) are three separate steps: you may need all three.<\/p>\n

                      \n

                      \ud83e\uddfe How do you record the purchase of a breeding animal?<\/h2>\n

                      Once you\u2019re a registered breeder, buying a breeding animal is a business expense. How you record it depends on what you do with the animal:<\/p>\n

                        \n
                      • \n

                        Kept for breeding \u2192 investment.<\/b> If the animal stays in your breeding operation to breed for several years, you record it as an investment and depreciate it over its lifespan. In practice, often around 5 years, under the category \u201cMachines and tools\u201d.<\/p>\n<\/li>\n<\/ul>\n

                        <\/div>\n
                          \n
                        • \n

                          Bought to resell \u2192 purchase of goods for resale.<\/b> If you buy the animal to resell it (for example within the same year), you record the full amount in the year of purchase, under the category \u201cPurchase of goods for resale\u201d. <\/p>\n

                          \n

                          <\/div>\n<\/li>\n<\/ul>\n
                          \n\n\n\n
                          \n

                          \u2139\ufe0f In both cases, some conditions apply: your breeding activity has to be officially registered, the expense has to be for that activity, you need a proper supporting document, and you split the cost if the animal is also a private pet.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

                          Equipment for the animal (scratching post, litter box, kennel, etc.)<\/b><\/h2>\n
                            \n
                          • \n

                            Split the invoice per item.<\/p>\n<\/li>\n

                          • \n

                            Any item under \u20ac250 (excl. VAT) is fully deductible right away.<\/p>\n<\/li>\n

                          • \n

                            Any item of \u20ac250 or more that lasts several years is depreciated. <\/p>\n<\/li>\n<\/ul>\n

                            Expenses before you have income<\/b><\/h2>\n

                            Early expenses (for example a kitten that will only breed next year) aren\u2019t a problem. You can claim business expenses even if the income comes later.<\/p>\n

                            \n\n\n\n
                            \n

                            \ud83d\udea8 BUT:<\/b> make sure you already have an active VAT number.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

                            Invoice or receipt<\/b><\/h2>\n

                            If you only have a receipt instead of a proper invoice (often the case when buying from a breeder abroad), you can still claim the amount as a business expense, but you can\u2019t recover the VAT. For that, you need an official invoice.<\/p>\n

                            \n

                            Enter the full amount paid (incl. VAT), and where possible, try to get a proper invoice after all.<\/p>\n

                            \n

                            \ud83d\udcac Unsure about your situation?<\/h1>\n

                            Whether an expense is deductible, or when your breeding becomes professional: it always depends on your specific situation. Your tax coach is happy to help, so feel free to send us a message in the chat. \ud83d\ude0a<\/p>\n","protected":false},"excerpt":{"rendered":"

                            Guard dog, an animal you use in your work (like a therapy dog), or breeding dogs and cats: here\u2019s how to work out what\u2019s deductible and how to record it.<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[638,565],"class_list":["post-38324","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"\nHow do you record the costs of an animal? - 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-you-record-the-costs-of-an-animal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How do you record the costs of an animal? - Accountable\" \/>\n<meta property=\"og:description\" content=\"Guard dog, an animal you use in your work (like a therapy dog), or breeding dogs and cats: here\u2019s how to work out what\u2019s deductible and how to record it.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.accountable.eu\/en-be\/help-center\/how-do-you-record-the-costs-of-an-animal\/\" \/>\n<meta property=\"og:site_name\" content=\"Accountable\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-10T15:11:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/2786732677\/d26b7bf2b0159754828a64c69b48\/Screenshot+2026-11-04+at+19_22_41.png?expires=1794376800&signature=d2c10d75c2d17721688706c58e7338c9a8c867575e7197f64a721ebb67b53a09&req=dicvEM59n4dYXvMW3nq%2BgaKEOqzk2NX6cxShcattm2nm1sTRb4BG2q82n8q0fhoN%2FNSzEhGAOSDEnoEhriH0YoU%3D\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/help-center\\\/how-do-you-record-the-costs-of-an-animal\\\/\",\"url\":\"https:\\\/\\\/www.accountable.eu\\\/en-be\\\/help-center\\\/how-do-you-record-the-costs-of-an-animal\\\/\",\"name\":\"How do you record the costs of an animal? 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