📍 Material

In this case, you deduct 100% of these expenses and recover 100% of the VAT. This applies to all multimedia equipment (smartphones, computers, keyboards, screens, mice, cables, adapters...) 📟. That said, it's not that simple ! For example, you'll need to prove that you have a second smartphone for private use and that you never use the work phone for private purposes.

In practice, a full-time self-employed person generally deducts 75% of these expenses (the professional portion). VAT on this professional portion is 100% recoverable. If you don't work full-time, a pro rata amount will have to be calculated on the expense.

In a company, it's different: the company deducts 100%, but a benefit of any kind applies to the person using the asset (manager or employee). For VAT, there is a 75% recovery tolerance which is automatically applied, unless 100% professional use can be proven (you have 2 mobile phones, for example).

It should be noted that, depending on the amount of the purchase and the length of time the smartphone, tablet or computer is to be used, the expense will either be considered in its entirety over the year, or as a fixed asset and depreciated. Depreciation then follows the same deductibility rules as those presented above.

💡 Please note that if you opt for the flat rate of 75% for VAT recovery, this implies that there is private use and therefore a benefit in kind in the case of a company, or a private share to be applied in the case of an individual. Thanks to the BILLY application, which is essential for your accounting, you can justify a higher proportion.