Can I Claim Computers and Equipment as a Business Expense in France?
Yes. Computers, phones, tools and machinery bought for the business are deductible, either at once for low-value items or over their life as fixed assets. The VAT is deductible on a company invoice.
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What Direction générale des Finances publiques (DGFiP) says
Equipment used in the business is a company cost, but the timing depends on its value and its life. Small items are normally expensed in the year they are bought. Larger items, such as a workstation, a machine or a fleet of laptops, are recorded as fixed assets in the accounts and depreciated over their useful life under the Plan comptable général (ANC regulation 2014-03). Your expert-comptable applies the threshold and the depreciation method that fit the company, and the depreciation reduces the profit subject to IS year by year. The VAT on the purchase is deductible on the CA3 when the equipment serves the taxable activity and the invoice is in the company's name. There is one important exclusion: VAT on vehicles designed to carry people, or of mixed use, is not deductible when they are fixed assets. That rule is for cars and the like, not for computers, so do not confuse the two. When a device is for personal use, the company must not pay for it, because a private benefit paid by the company can be treated as a distribution or as pay. Keep the invoice, the serial number and the date the item was put into use, because those details support the depreciation schedule.
When you can claim
- Laptops, desktops, screens and peripherals used by the team
- Phones and tablets used mainly for work
- Tools, machines and workshop equipment
- Furniture and fittings for a business office
- Cameras, microphones and software licences bought outright
- Network equipment and servers
When you cannot claim
- Equipment bought for private use and paid by the company
- Personal gifts or devices for family members
- The VAT on passenger cars treated as fixed assets
Good to know
Pro tip: Buy equipment on a company invoice from the start. A receipt without the company's details can lose you the VAT deduction.
Important: AccountsOS posts the purchase, flags large amounts as possible fixed assets and leaves the depreciation policy to you and your expert-comptable.
Related expenses
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