Can I Claim Books and Professional Training as a Business Expense in Belgium?
Yes, when the books and training are linked to your business. Books carry the 6% reduced VAT rate.
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What FPS Finance (SPF Finances / FOD Financiën) says
Under Belgian corporate tax, an expense is deductible when it meets the professional test: it must be incurred to acquire or maintain taxable income. Professional books and training that maintain or build the skills the activity depends on meet that test. Books fall in the 6% reduced VAT band.
When you can claim
- Professional books and trade publications
- Courses and training linked to the activity
- Conference or event tickets with a clear business purpose
When you cannot claim
- Books and courses taken for personal interest
- Training unrelated to the business activity
Good to know
Pro tip: Keep the course description or agenda with the invoice, so the business link is easy to show.
Related expenses
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