External assistance: which cost category (“Services” or “Goods”)

Hello,

For the first time, I have used the services of an external person to help me in my business. This person is self-employed in main occupation (sole proprietor) and has invoiced me on an hourly basis. This does not involve work on immovable property and it is not a VAT-exempt business.Under which cost category should I enter this expense? The most important point is whether this is a “good” (such as subcontracting) or a service (such as “consultancy fees & consultancy”).