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Disallowed expenses (DNA)

⏱ 3 min readUpdated on

An expense in the accounts is not always deductible: part of it can be a “disallowed expense” (dépense non admise / verworpen uitgave). The accounting profit does not change; the tax does. Fiplan adds back the share you declare.

What it is for

On a General Expenses line, the DNA - Non-deductible expense (%) field says what share of the expense is not deductible. The expense stays whole in the income statement; Fiplan adds this share to profit before tax to calculate the taxable base for corporate income tax (impôt des sociétés / vennootschapsbelasting). The percentage is yours: Fiplan does not suggest one.

Steps

  1. Open Encoding, then General Expenses, and the expense line.
  2. Enter the DNA - Non-deductible expense (%).
  3. Click Save. The tax summary of the Encoding screen shows the disallowed expenses of the financial year.
The “Frais de réception” (reception costs) line: €200 per month, DNA 50%.
The “Frais de réception” (reception costs) line: €200 per month, DNA 50%.

Worked example · Boulangerie Dupont SRL

Suppose reception costs of €200.00 per month, entered with 50% DNA (VAT left at 0% for the example). In 2027:

Amount
Expense for the financial year2,400.00
Profit before tax (EBT)101,701.51
Disallowed expenses added back1,200.00
Taxable base102,901.51
Corporate income tax20,725.38

The expense reduces the tax, and the add-back takes part of that reduction back: in total, the 2027 corporate income tax changes by -€300.00.

Pitfalls

DNA is not non-deductible VAT. Non-deductible VAT increases the expense; DNA does not change the expense, only the taxable base.
The base for the conditions of the reduced rate (taux réduit / verlaagd tarief). Fiplan also judges the condition on the company director's (dirigeant d'entreprise / bedrijfsleider) remuneration against profit before tax plus the disallowed expenses.
A loss stays a loss. If the base becomes negative, the tax is zero and the loss carried forward takes the disallowed expenses into account. One exception: the DNA on the benefit in kind of a car (art. 198, § 1, 9° and 9°bis ITC 92) is an “element of the result to which the deduction ban applies”: it stays in the base even at a loss, no loss (of the year or prior) absorbs it, and the loss carried forward is computed without it.

What it changes · 2027

① Income statementThe expense, in full-€2,400.00And a tax that changes by -€300.00.
② CashThe expense paid-€2,400.00Paid straight away, every month.
③ Balance sheetThe tax payable, adjusted€20,725.38In account 450000, at 31 December 2027.

Source

Fiplan convention (recapitulatif-fiscal.ts, tax-bridge.ts): a line's DNA equals its expense for the financial year multiplied by the percentage entered; the taxable base is profit before tax plus the DNA. The percentage applicable to each expense is governed by the Income Tax Code 1992 (CIR 92 / WIB 92) and is not suggested by Fiplan.