Why expenses show up under E3 code 585_016

What AADE says

From tax year 2023, the E3 form is prefilled with income and expense categories, with their amounts, based on the data sent to myDATA and its classification.

According to AADE’s frequently asked questions on E3, when the expenses have not been classified in myDATA, all expenses are prefilled under code 585 («Other operating expenses»), option 016.

Can the amounts be changed?

Yes. From tax year 2024 the prefilled E3 amounts can be modified, under decision A.1045/2025. The tolerated deviation limits are 30 % for income and 30 % for purchases and expenses, per tax year, compared with what was sent to myDATA.

Filling in E3 correctly and accurately remains the taxpayer’s obligation and responsibility.

How to avoid it

• Classify expenses in myDATA in good time, so E3 is prefilled under the right codes.
• Check every month, for each client, which purchase invoices are still unclassified.
• Check that the category and E3 code combination is accepted for the invoice type, so the submission is not rejected.