Ray-Ban Meta smart glasses

The Ray-Ban Meta AI Glasses or the sporty Oakley Meta Glasses are an impressive piece of new technology.

With these smart glasses you take photos and videos from your own perspective, listen to music without covering your ears, navigate easily with route directions or even follow video calls. And all of that without taking out your smartphone. Ideal on the go, during events or particularly handy on your bike: you decide how to use them.

But as always, the same rule applies here: the purchase of AI glasses is only tax-deductible if there is a clear link with your self-employed activity.

Smart glasses as a business expense

There are plenty of situations in which the tax authorities may accept AI glasses as a business expense. Think, for example, of:

• You create content for clients (content creator, photographer, videographer, marketer…).
• You test technological applications or apps (software developer, IT professional…).
• You work with augmented reality (AR) in construction or inspect building sites and capture images as evidence (architect, contractor, construction expert…).

In all these cases, there is a clear link between the use of the AI glasses and your professional activity.

The most important thing is that, in the event of an audit, you can demonstrate how the purchase is used professionally.

⚠️ If you also use the glasses privately, for example to make holiday videos or to call friends hands-free, it is no longer a purely professional expense and it becomes harder to deduct the cost in full.

When in doubt, it pays to document how you use the glasses for your work: do you make videos for clients? Do you use them during presentations or recordings? Write it down or keep examples, so that in the event of an audit you can prove without discussion that the purchase is professionally justified.

How much exactly can you deduct?

Do you use the Meta AI Glasses solely for your work? Then you can deduct the full cost (100%), but you must genuinely be able to prove it.

Realistically, mixed use of such a technological gadget is more often the case. Estimate which part is professional (for example 50%), and only deduct that percentage.

If you buy the glasses through your company and also use them privately, then as a company director you enjoy a benefit in kind. The tax authorities often accept a flat-rate amount (as with smartphones). That way the full cost remains deductible, without discussion about private use.

⚠️ Do note that the purchase price is above €250. So you’d better book the glasses as an investment that you depreciate over several years. 

Any accessories are also tax-deductible. Think of chargers, cloud storage, software for image editing or transcription…

Is the VAT deductible?

The VAT, too, is only deductible for the professional part. If you use the glasses 50% professionally, for example, you can also deduct 50% of the VAT.

You reclaim the VAT through your next VAT return. You then depreciate the cost excluding VAT over three years.

Do make sure the invoice is in your company’s name (with your VAT number mentioned) and that you correctly include the purchase in your VAT return. Only then is the deduction fiscally defensible.

Booking the cost correctly in Accountable

How do you enter this expense correctly in your bookkeeping with Accountable?

1. Upload or scan the invoice in the Accountable app
2. The Accountable app automatically takes over all the details of your invoice. Check that all details are correct.
3. Under category, choose “Technology and communication” > “IT”.
4. Adjust the percentage of professional use if needed.
5. Choose 3 years as the depreciation period.

If you are subject to VAT, Accountable makes sure the VAT is deducted in your next return and the cost excluding VAT is depreciated over 3 years.

Not subject to VAT? Then we depreciate the cost including VAT over 3 years.

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You provide the invoice, and Accountable does the rest. It can be that easy.
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