E-reader: a deductible expense?

Did you buy an e-reader (such as a Kindle)? Then as a self-employed person you’re probably wondering whether it’s a deductible expense.

The tax situation is comparable to that of a tablet, although it may be slightly harder to demonstrate full professional use.

Can you deduct an e-reader from your taxes?

An e-reader usually costs around €100, so you can simply deduct it as a business expense. However, if you buy a reMarkable or another device that costs more than €250, you have to depreciate the costs over several years.

Don’t forget, though, that such a purchase often involves mixed use. You’ll probably use the e-reader both for professional literature and work-related e-books, and for novels. So you may only deduct the professional part.

Do you still want to deduct the e-reader in full? Then you do so at your own risk. It can help to keep evidence of professional use. Think of purchase receipts for professional literature.

Can you reclaim the VAT on the purchase of an e-reader?

With mixed use, you can only reclaim the percentage that corresponds to the professional use. The tax authorities accept a 75% deduction by default for companies, so that’s an acceptable percentage for sole proprietorships too.

If you’re convinced you can prove you use the device entirely professionally, you can reclaim 100% of the VAT. The difference is minimal, though, so the risk is often greater than the gain.