General material not specific to a client or patient
Equipment is a business tool but is not specific to a customer or patient, unlike a supply which is a "consumable" linked to a service. It is 100% deductible (tax and VAT), as are related maintenance, rental and insurance expenses (provided the equipment is used 100% for the activity). Examples of equipment include
the dentist's or doctor's kit 🩺
the architect's measuring equipment
a lawyer's gown
the nurse's gown 🥼
office supplies (pens, cartridges, mouse pads, keyboards, etc.)
computer equipment (not amortized)
smartphone (not amortized)
computer bag 🎒
...
Specific rules apply to certain expenses, which are often also used in private life: smartphone, tablet and computer, glasses, clothing.
💡 If you buy equipment that you also use privately, indicate on the invoice the professional % you wish to deduct.