Books

Why: Bergtex Textil GmbH invoice BTX-2026-34 for EUR 2400.00 net (linen fabric, 600 m) is booked to 6200 with VAT code PRC_EU, as an intra-EU reverse charge from Germany that carries no VAT. No earlier invoices from this supplier exist, so the account was chosen from the goods description.

Why: Invoice VHN-26-3390 (net EUR 612.00, VAT EUR 128.52 at 21%) is coded to account 6200 (Goods from the manufacturer) with VAT code P21, which reproduces the invoice's VAT exactly. No supplier history exists, so the default cost centre CC300 applies.

Why: Printed catalogue run from Drukkerij Lindeboom B.V. (invoice DL-14522, net EUR 380.00) is coded to 6200 Goods from the manufacturer with VAT code P21 at 21%, which reproduces the invoice VAT of EUR 79.80 exactly. No earlier invoices from this supplier exist, so the default cost centre is used.

Why: Invoice HP-90317 charges 9% VAT of EUR 7.56 on the net EUR 84.00, which matches code P9 exactly. No supplier history exists, so the line goes to account 6900 Other supplier invoices on the default cost centre.

Why: The trade fair stand (EUR 1,800.00 net, no VAT charged) is coded to 6150 Advertising with PRC_EU, as an intra-EU purchase from Germany with the VAT reverse-charged to us. It goes to the default cost centre CC300.

Why: Invoice AVD-26-0412 from Accountantskantoor Van Dijk B.V. (EUR 750.00 net, 21% VAT of EUR 157.50, total EUR 907.50) is coded to 6900 Other supplier invoices with VAT code P21, which reproduces the invoice VAT exactly. No earlier invoices from this supplier exist, so the default cost centre CC300 applies.

Why: Coffee beans (EUR 420.00 net, invoice KBS-4410 from a Belgian supplier) are coded to 6200 Goods from the manufacturer, with the intra-EU reverse charge code PRC_EU since the invoice charges no VAT and states the reverse charge. No coding history exists, so the default cost centre CC300 applies. Purser does not pay to this country: a person pays it.

Why: Intra-EU purchase of table lamps for resale from Atelier Lumière SARL (invoice AL-2026-209, EUR 1520.00 net, no VAT charged) is coded to account 6200 with the reverse-charge code PRC_EU, since the customer accounts for the VAT. No coding history exists for this supplier. Purser does not pay to this country: a person pays it.

Why: Fjordlys Design AS invoice FD-2026-77 (EUR 950.00, no VAT charged) is an outside-EU purchase for product photography, so it is booked to Advertising (6150) under the non-EU reverse-charge code PRC_NONEU. No earlier invoices from this supplier exist to follow, and the default cost centre CC300 applies. Purser does not pay to this country: a person pays it.

Why: Thames Media's GBP 240.00 newsletter design and send (TM-55187, 2026-10-26) is coded to advertising account 6150, as its earlier invoice TM-55120 was. The supplier is outside the EU and charges no VAT, so the non-EU reverse charge code PRC_NONEU applies.

Why: Dutch water supply for October 2026 (invoice WA-551903), net EUR 38.50 with 9% VAT of EUR 3.47 coded to P9. Booked to 6900 Other supplier invoices since this supplier has no coding history, on the default cost centre CC300.

Why: Electricity for October 2026 (invoice EP-8841207, net EUR 186.40) is booked to 6900 Other supplier invoices with VAT code P21 (21%), which reproduces the invoice's VAT of EUR 39.14 exactly. No supplier history exists, so the default cost centre CC300 is used.

Why: Courier rides for October 2026 (52 rides, invoice FKM-2026-1088) are coded to Travel 6300 with VAT code P21, which reproduces the invoiced 21% VAT of EUR 32.76 exactly. No earlier invoices from this supplier exist, so the account was chosen from the description rather than history.

Why: Cleaning of the shop and studio for October 2026 is booked to 6900 Other supplier invoices, as no more specific account fits. The 21% VAT of EUR 46.20 matches code P21 exactly.