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EU Freelancer Tools

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Free freelancer expense tracker spreadsheet (EU, with VAT)

Log every business expense in one sheet. Enter what you paid and the VAT rate on the receipt, and the tracker splits out the VAT, the net cost, the deductible amount and the VAT you can reclaim, then totals it by category, month and quarter for your VAT return and tax return. Free to download, with no email required.

EU-Freelancer-Expense-Tracker.xlsx

  • 300 expense rows with VAT, net, business use % and reclaimable VAT calculated for you.
  • 12 editable categories with a drop-down.
  • Summary by category, month and quarter (handy for quarterly VAT returns).
  • Switch for VAT registered / not registered (SME exemption).
  • Rows without a kept receipt are highlighted.
  • No macros, no sign-up, no tracking. Five example rows to delete.
Download free tracker (.xlsx)

Nothing you type leaves your device. Planning aid only, not tax or legal advice. Last checked .

How to use the tracker

  1. On Settings, set the tax year and whether you are VAT registered. Rename the categories if you like.
  2. On Expenses, delete the example rows. For each receipt, enter the date, supplier, category, the gross amount you paid and the VAT rate shown on it. Check rates in the EU VAT rates table.
  3. For mixed private and business costs, enter the business share in Business use %.
  4. Open Summary at the end of each quarter: the reclaimable VAT goes into your VAT return, and the deductible total feeds your profit estimate for the tax set-aside calculator.

Which expenses can a freelancer deduct?

Income tax rules are national, so there is no single EU list. Most countries accept costs incurred wholly (or partly, for the business share) to earn your income: software and subscriptions, equipment, coworking or a home-office share, phone and internet, business travel, training, accountant fees and bank fees. Meals, entertainment, clothing and cars are where rules differ most. The European Commission's Your Europe business tax pages link to each country's tax authority.

Keep the receipts

To deduct input VAT you generally need a valid VAT invoice from the supplier (Article 178 of the VAT Directive), and tax authorities can ask for receipts for several years. The tracker highlights any row where "Receipt kept?" is not set to Yes, so you can chase missing invoices before the quarter closes. What an invoice must show is in the Article 226 checklist.

FAQ

Is this expense tracker really free?
Yes. Download the .xlsx file directly, with no email or sign-up. It has no macros and works in Excel, LibreOffice and Google Sheets (upload it to Google Drive and open it with Sheets).
How does it work out the VAT in a receipt?
You enter the gross amount you paid and the VAT rate printed on the receipt. The VAT inside the price is gross − gross ÷ (1 + rate), rounded to the cent, and the net amount is the rest. For example, €119 at 19% contains €19 VAT and €100 net.
Can I reclaim the VAT on all my expenses?
Only if you are VAT registered, and only for purchases used for your taxable business activity. Under the VAT Directive you can deduct input VAT on goods and services used for your taxed transactions (Article 168), and many countries block or limit the deduction for things like meals, entertainment or private cars. If you use the SME exemption and are not VAT registered, you cannot reclaim VAT: set "Are you VAT registered?" to No and the VAT simply stays part of the cost.
What about software bought from another EU country without VAT?
If a business supplier in another EU country bills you without VAT under the reverse charge, enter a 0% rate in the tracker and note it. You then account for the VAT yourself in your VAT return (and, if you are fully taxable, usually deduct it in the same return). See the reverse charge guide.
What is the business use % column for?
For mixed-use costs such as a phone plan or a laptop you also use privately. Enter the business share (for example 50%) and the tracker applies it to both the deductible amount and the reclaimable VAT. How you justify the share is up to your national rules, so keep a short note.
What is the difference between this and the Freelancer Money OS?
This tracker only covers expenses. The paid Freelancer Money OS also keeps your invoices and income, works out the VAT you owe against the VAT you can reclaim, and tells you how much to set aside for income tax each month.

Sources (official)

Last checked: . General information, not tax or legal advice. Rules and national details change: check locally with your tax authority or an accountant.