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Categories

The E1 Engine supports predefined retail and corporate taxonomies and a small set of flags. These values are the same for every supported countryCode.

Retail categories​

Category
Description
income.rent
Rental income from property, rooms, or other rented assets.
income.salary
Salary or wages, including holiday allowance and bonuses.
income.pension.state
State pension payments.
income.pension.private
Private or occupational pension payments.
income.pension.other
Other pension or retirement income.
income.other
Other income, including self-employed income or incidental earnings.
housing.rent
Rent payments for living space, including room rent and separately charged service costs.
housing.mortgage
Mortgage payments, including interest and principal.
housing.other
Other housing costs that are not specifically rent or mortgage, for example ground lease, service charges, or homeowners association fees.
subsidy.family
Family-related government support such as child budget or childcare allowance.
subsidy.family.income
Family-related income benefits paid by UWV, such as WAZO or WAZ benefits.
subsidy.health
Healthcare allowance to offset health insurance costs.
subsidy.disability
Disability and sickness benefits.
subsidy.social
Social assistance benefit payments.
subsidy.social.other
Other municipal or local social income support, such as city pass payments or supplementary support.
subsidy.rent
Rent allowance for housing costs.
subsidy.unemployment
Unemployment benefits.
subsidy.student
Student finance and allowances paid by DUO.
subsidy.other
Other government benefits and support payments.
loan.debt_collection
Payments to debt collection agencies, bailiffs, or debt buyers, including collection and garnishment costs.
loan.student
Student loan repayments.
loan.flash
Short-term, high-cost consumer credit such as flash loans. Buy now, pay later is loan.bnpl.
loan.bnpl
Buy now, pay later, such as Klarna, Riverty, in3, Billink, or SprayPay.
loan.credit_card
Credit card repayments.
loan.vehicle_lease
Vehicle lease obligations.
loan.private
Loans between private persons, such as from friends or family, and their repayments.
loan.other
Other loan obligations to lenders, such as personal loans or revolving credit.
alimony.other
Child or partner alimony, paid or received.
insurance.health
Health insurance premiums.
insurance.vehicle
Vehicle insurance premiums.
insurance.life
Life, term life, and funeral insurance premiums.
insurance.other
Other insurance premiums such as home, liability, travel, or pet insurance.
tax.income
Income tax.
tax.vehicle
Vehicle tax and other vehicle-related taxes.
tax.corporate
Corporate income tax.
tax.payroll
Payroll tax and employer-related withholdings.
tax.social
Social premiums and employee insurance contributions.
tax.vat
VAT payments or refunds.
tax.other
Other taxes that do not fit a specific tax category, such as inheritance, gift, or foreign taxes.
cash.other
Cash withdrawals or cash deposits.
gambling.lottery
Lotteries and lottery tickets, such as Staatsloterij, Lotto, Eurojackpot, scratch cards, or Postcode Loterij, including prizes.
gambling.other
Gambling other than lotteries, such as (online) casinos, gaming arcades, poker, or sports betting.
investment.savings
Savings account transfers, including interest.
investment.crypto
Crypto trading or transfers.
investment.pension
Pension investments and annuity contributions.
investment.other
Other investments such as shares, bonds, or funds.
expense.essential.groceries
Daily groceries and supermarket spending.
expense.essential.utilities.energy
Gas and electricity bills.
expense.essential.utilities.water
Water supply and sewer charges.
expense.essential.utilities.other
Other utility costs.
expense.essential.childcare
Childcare and after-school care.
expense.essential.clothing
Clothing, shoes, and accessories.
expense.essential.medical
Medical costs not covered by health insurance.
expense.essential.personal_care
Drugstores, hairdressers, and personal care.
expense.essential.education
Education expenses such as tuition and study materials.
expense.essential.financial
Banking fees and financial service charges.
expense.essential.telecom
Phone, internet, and TV subscriptions.
expense.essential.municipal
Municipal and water authority taxes and levies, such as property tax, waste collection, sewerage, and water authority charges.
expense.essential.other
Other household essentials such as furniture, appliances, or building materials.
expense.transport.public_transport
Public transport expenses.
expense.transport.fuel
Fuel costs, including EV charging.
expense.transport.vehicle
Vehicle maintenance, repairs, and inspections.
expense.transport.parking
Parking fees and permits.
expense.transport.other
Other transport costs such as taxis or shared mobility.
expense.lifestyle.restaurants_bars
Restaurants, cafes, and bars.
expense.lifestyle.streaming
Streaming subscriptions.
expense.lifestyle.subscriptions
Other paid subscriptions such as apps or magazines.
expense.lifestyle.sports
Sports activities and gym memberships.
expense.lifestyle.culture
Cultural activities such as museums, theater, or concerts.
expense.lifestyle.travel
Travel and holiday expenses.
expense.lifestyle.donations
Donations to charities and churches.
expense.lifestyle.pets
Pets, such as vets, pet shops, and pet food. Pet insurance is insurance.other.
expense.lifestyle.other
Other leisure and entertainment spending.
expense.salary
Salary expenses and staff compensation.
expense.other
Expenses that do not fit another category.
internal.other
Internal transfers between your own accounts or correction entries.
other.fines
Government fines such as traffic or municipal fines.
other.private_transfer
Transfers between private persons, such as money from or to friends and family, or payment requests. Money received from private persons is not income.
other.other
Transactions that cannot be classified elsewhere.

Corporate categories​

Category
Description
income.factoring
Income from factoring or debtor financing, such as payments from factoring companies for acquired invoices.
income.dividend
Received dividend distributions from participations, investments, or group companies.
income.rent
Income from renting business property, office space, commercial buildings, warehouses, or other rented assets.
income.interest
Interest income from business savings accounts, deposits, issued loans, or other interest-bearing receivables.
income.other
Other business income, including customer payments, revenue, or incidental business receipts.
expense.salary
Salary expenses, director-shareholder salary, management fees, bonuses, and other compensation for employees or directors.
expense.pension
Pension premiums and pension contributions for employees, directors, or collective pension schemes.
expense.education
Education and training costs for employees and directors, such as courses, certifications, conferences, or study contributions.
expense.representation
Representation costs such as business lunches, staff events, holiday gifts, client gifts, and other representative expenses.
expense.fines
Fines and sanctions from public authorities or regulators, such as traffic fines, municipal fines, or tax penalties.
expense.legal
Costs for legal services, lawyers, notaries, debt collection support, or legal proceedings.
expense.accounting
Covers only the fees and invoices from accountants, bookkeepers, and administration offices, such as bookkeeping, annual accounts, and tax return services. Actual tax payments and refunds belong under the matching tax.* category.
expense.marketing
Marketing and advertising expenses, such as online ads, printed materials, sponsorships, agencies, and promotional campaigns.
expense.it
Costs for IT services, software licenses, SaaS subscriptions, hosting, domain registrations, and other digital services.
expense.dividend
Dividend payments made to shareholders or group companies.
expense.operations.utilities
Utilities for business premises, such as gas, electricity, and water for offices, commercial buildings, warehouses, or other business spaces.
expense.operations.telecom
Business phone, internet, and TV subscriptions, including mobile subscriptions for employees.
expense.operations.office_supplies
Office supplies such as paper, printer ink, stationery, coffee and tea supplies, and other consumables.
expense.operations.bank_fees
Banking and financial service fees, such as account fees, transaction fees, payment terminal fees, and package costs.
expense.operations.other
Other operational business costs that do not fit a more specific operations category.
expense.transport.public_transport
Business public transport costs, such as public transport subscriptions, train tickets, and business travel cards.
expense.transport.fuel
Fuel costs for business vehicles, including petrol, diesel, and charging costs for electric vehicles.
expense.transport.vehicle
Maintenance, repairs, periodic inspections, and roadworthiness checks for business vehicles.
expense.transport.parking
Parking costs and business parking permits.
expense.transport.travel
Business travel costs such as flights, hotel stays, taxis, or shared transport services during business trips.
expense.transport.other
Other business transport costs that do not fit a more specific transport category.
expense.other
Other business expenses that do not fit a more specific category.
office.rent
Rent payments for business premises such as offices, shops, business halls, warehouses, coworking spaces, or other commercial spaces.
office.mortgage
Mortgage payments for business property, including interest and principal on offices, commercial buildings, warehouses, or other business premises.
office.other
Other business premises costs that are not specifically rent or mortgage, such as ground lease, service charges, or owners association fees.
subsidy.other
Business subsidies, allowances, or government contributions for the company.
loan.debt_collection
Payments to debt collection agencies, bailiffs, or recovery parties, including collection costs and legal recovery costs.
loan.flash
Short-term business financing or fast credit with a relatively short term or high costs. Buy now, pay later is loan.bnpl.
loan.bnpl
Buy now, pay later for business purchases, such as Billink, Klarna, Riverty, or in3.
loan.credit_card
Business credit card repayments.
loan.bank
Repayments and interest payments on business bank loans, overdraft facilities, and other bank financing.
loan.vehicle_lease
Operational and financial lease obligations for business vehicles.
loan.equipment_lease
Lease obligations for business assets such as machinery, IT equipment, printers, or other equipment.
loan.other
Other business loans, credit repayments, interest payments, or financing obligations.
insurance.vehicle
Premiums for business vehicle insurance, such as car, van, or truck insurance.
insurance.liability
Premiums for business and professional liability insurance.
insurance.property
Premiums for business property and inventory insurance, such as building, inventory, and business interruption insurance.
insurance.legal
Premiums for business legal expenses insurance.
insurance.other
Premiums for other business insurance, such as absenteeism, sickness absence, or other company insurance.
tax.vat
VAT payments, refunds, and settlements with the tax authority.
tax.vehicle
Vehicle tax and other vehicle-related taxes.
tax.corporate
Corporate income tax, including provisional assessments, final assessments, and refunds.
tax.payroll
Payroll taxes and employer contributions via the tax authority, including wage tax and employee insurance contributions.
tax.social
Social premiums and employee insurance contributions related to staff or employer obligations.
tax.dividend
Dividend tax, including withholdings, payments, and refunds related to dividend distributions.
tax.other
Other business taxes and levies, such as local taxes, water authority taxes, or other fiscal payments.
cash.other
Cash withdrawals or deposits through ATMs, bank branches, or business cash transactions.
gambling.lottery
Lotteries and lottery tickets, such as Staatsloterij, Lotto, Eurojackpot, scratch cards, or Postcode Loterij, including prizes.
gambling.other
Gambling other than lotteries, such as casinos, gaming arcades, or sports betting.
investment.savings
Movements on business savings accounts and deposits, including interest receipts.
investment.real_estate
Investments in business real estate, such as purchases, sales, or major renovations of property for rental or own use.
investment.participations
Participations in other companies, including share capital contributions and group companies.
investment.crypto
Purchase or sale of cryptocurrency.
investment.other
Other business investments, securities, bonds, investment funds, or other investment movements.
internal.other
Internal transfers between own business accounts or correction entries. This category is intended only for transactions where the counterparty account can be identified with high certainty as belonging to the same organization or account holder. Transactions where the counterparty account appears in the supplied internal_ibans parameter are automatically assigned to this category after categorization.
other.other
Transactions that cannot be reliably assigned to another category.

Flags​

The E1 Engine can also return a small set of optional flags for extra context.

Flag
Description
reversal_payment
An incoming amount where the bank reverses an earlier payment, such as a returned direct debit. For the corporate profile also an outgoing amount where the customer's bank returns a direct debit collected by the company.
refund
An incoming amount where a merchant refunds a purchased product or service.
payment_arrangement
An outgoing payment that is part of an agreed payment arrangement.
payment_request
The payment is a payment request, such as a Tikkie, a bank payment request, or bunq.me. The category describes what was paid for. Not for online payments through payment providers such as Mollie or PayPal.

Category of refunds and reversals​

A transaction flagged refund or reversal_payment has the category of the original payment, for example expense.essential.clothing for a refunded clothing order. It never gets an income category, except in the corporate profile: a returned direct debit that the company collected from its customer is an outgoing reversal_payment with category income.other.

Repayment of benefits​

Repaying or recovering an overpaid benefit or subsidy keeps the category of that benefit or subsidy, with a negative amount. Only collection by a bailiff or debt collection agency is categorized as loan.debt_collection.