As with office and building expenses, how it works depends on your situation: office/practice at home or outside?

A. Office or practice outside the home (100% professional)

The situation is straightforward if your office or practice is located outside your home: all energy invoices are 100% deductible. Please note that the invoices must always be addressed to you (as a self-employed person) or to your company. If you pay rent with utilities included, the full amount of the rent is simply included in the office and building expenses.

B. Home office

If you work from home, use a water and energy flat rate. This avoids having to record numerous individual invoices. This flat rate is calculated based on your actual expenses, to which a pro-rata is applied depending on the surface area of the office relative to the total surface area of the building.

💡 Use a water and energy flat rate 💧⚡ when you use a professional space at home. This avoids having to process multiple recurring invoices.