Are you using an application for your business ?
In this case, the expense is 100% deductible and the VAT fully recoverable 🖥️. A very wide range of software is covered:
Diary, task, CRM, invoicing, payment: specific to the activity of doctor, logopedist, nurse, physiotherapist, architect, lawyer, consultant...
Office automation: Google, Microsoft, Dropbox, Evernote...
Video conferencing: Zoom, Teams, G Meet...
Website and e-commerce: Wordpress, Joomla, Prestashop, WooCommerce, Wix...
💡 Spotify subscriptions can be deductible if you can justify their professional benefit: better work performance with music, for example.