First aid kit

Deduct a first aid kit

A first aid kit for your business is a 100% deductible business expense. You can also reclaim the VAT, provided you have an official invoice. So ask for one with your company name and VAT number. Refills (plasters, compresses, disinfectant…) are just as deductible, by the way.

Is a first aid kit mandatory?

Only if you have staff. As an employer, the code on well-being at work requires you to organise first aid for your employees, including a first aid box with contents adapted to the risks of your activity.

Are you self-employed without staff? Then a first aid kit at the office is not legally required. But it remains a sensible purchase, of course, and with professional use it is simply deductible. 🩹

What if you work from home?

If you work from home, your first aid kit quickly becomes a mixed expense: your family probably uses it too. In that case, you can only deduct the professional part, in proportion to the professional use, for example at the same percentage as your home office.

⚠️ Is the kit in practice simply the family’s first aid box? Then it is not deductible. If, on the other hand, you receive clients or staff in your home office, you stand much stronger in the event of an audit.

The first aid box in your car

In your car, however, a first aid box is always legally required in Belgium, just like the warning triangle, the fluorescent vest and the fire extinguisher.

Do you use your car professionally? Then the first aid box, like other car accessories, follows the tax deductibility of your car.