Office supplies and IT: which expenses are deductible?

04/06/2025

From your laptop to your last pack of paper: your office and IT expenses often represent a significant part of the budget of a self-employed activity. Good news: most of these costs are tax deductible. Here’s how to treat them correctly in your accounting.

Office supplies

Office supplies used on a daily basis are generally 100% deductible, including VAT. This includes paper, writing materials, ink cartridges, envelopes, shipping materials and office accessories. The logic is simple: these items are essential for carrying out your professional activities and can therefore be recorded as expenses.

Postage for business mail, shipping costs for parcels and courier services are also 100% deductible. The VAT on these services can be fully recovered.

Attention!
To recover VAT, you must have a valid invoice that includes your VAT number. A simple receipt is not sufficient!

IT equipment and software

Your laptop, desktop computer, tablet and other IT equipment are considered investments that are depreciated over several years. Computers, laptops and tablets are generally depreciated over three years, as are printers and scanners. Larger office equipment, such as photocopiers, is depreciated over five years.

Software, subscriptions and digital services such as licenses, cloud storage, administrative tools and antivirus software are 100% deductible. Smaller amounts can often be recorded directly as expenses, while larger investments are typically depreciated.

Office setup

Flowers used to decorate your office are 100% deductible (including VAT), as is office furniture (to be depreciated over 5 to 10 years) and decorative elements.

One exception: flowers used in reception areas are considered representation expenses and are only 50% deductible.

Attention!
Do you use certain equipment or supplies both professionally and privately? You must determine a realistic percentage of professional use. Only the professional portion can be deducted. We therefore recommend keeping a clear record of this calculation so you can justify it in case of an audit.

PIA Go! Maximum tax benefits, made easy

At PIA Go!, we make managing your office supplies and IT investments easier than ever. Our PIA accountants help you determine which purchases can be expensed immediately and which need to be depreciated. Our digital tools also automatically apply the correct depreciation periods and calculate the optimal VAT recovery.

Want to know how we help you get the most tax benefits from your office and IT expenses?
Schedule a free video consultation today.

FAQ

Office supplies used daily (paper, pens, ink cartridges, envelopes, shipping materials and office accessories) are generally 100% deductible, including VAT, as they are necessary for your professional activity.

Laptops, desktop computers, tablets, printers and scanners are considered investments. They are depreciated over several years: generally three years for computers and tablets, and five years for larger equipment such as photocopiers.

Yes. Software licenses, cloud storage, administrative tools and antivirus software are 100% deductible. Smaller expenses can be recorded directly as costs; larger investments are typically depreciated.

In that case, you must determine a realistic percentage of professional use. Only that portion can be deducted. Keep a clear record of this allocation so you can justify it in case of an audit.

Flowers and plants used in your office are 100% deductible, including VAT. Flowers used in reception areas are considered representation expenses and are only 50% deductible.