Can I Claim Software and Technology Subscriptions as a Business Expense in Guernsey?
Yes — software subscriptions (SaaS tools, cloud services, accounting software, business applications) are fully deductible as revenue expenditure. There is no VAT in Guernsey so the full subscription cost is the deductible amount with no input tax to recover.
What Revenue Service, States of Guernsey says
Recurring software subscriptions are revenue expenditure and deductible in the accounting period they relate to. Software licences may be capital expenditure if they confer a perpetual right, in which case capital allowances may apply instead.
When you can claim
- Monthly or annual SaaS subscriptions (CRM, project management, accounting, HR)
- Cloud computing and hosting costs (AWS, Google Cloud, Azure)
- Website hosting and domain registration fees
- Cybersecurity tools and services
- Video conferencing and communication tools
- Professional data services and market data subscriptions
When you cannot claim
- Perpetual software licences treated as capital expenditure (claim via capital allowances instead)
- Software for personal use not related to the business
Good to know
Pro tip: Guernsey does not have the UK's annual investment allowance structure in the same form — consult a local accountant on capital allowances for larger one-off purchases. For SaaS subscriptions, the deduction is simple: the amount paid is fully deductible in the year of payment. No VAT complexity exists.
Stop guessing what you can claim in Guernsey
AccountsOS automatically categorises expenses with Revenue Service, States of Guernsey-aware rules and tells you exactly what is claimable.
Try Free