A question from the Dexxter community: “I bought AirPods. Can I claim them as an expense, and which cost category do they fall under?”
This question often comes up among self-employed people, especially when making purchases that are also used for private purposes. In this article, you will find a clear and fiscally correct answer about booking AirPods in sole proprietorships.
Which cost category does the purchase of AirPods fit into?
When processing expenses for accounting purposes in Belgium, we distinguish between three main categories:
- Trade goods: only goods that you purchase for resale. This does not apply to AirPods.
- Investments: purchases over €250 with long-term use. AirPods usually do not belong in this category.
- Everything else: the purchase of AirPods is included in this category, because they are small items for professional use.
✅ In concrete terms: book AirPods under any other category
It doesn’t matter whether you book AirPods under categories such as technology, communication, or small purchases. As long as you don’t record them as an investment or trading goods.
VAT deduction and professional use of AirPods
The Belgian tax authorities require you to make a reasonable estimate of professional use for mixed purchases (items that you use for both private and business purposes).
Whichever cost category you choose, you must always think about professional use when booking AirPods as an expense.
Guidelines for professional use and VAT deduction:
Professional use of 75% is an often accepted percentage for purchases where there is minimal private use.
🧾 Example: If you purchase AirPods for €199 including VAT, you may record €123.35 (75%) as a professional expense and recover €25.90 of the VAT.
Conclusion
If you want to claim AirPods as a business expense for your sole proprietorship, the cost category you choose is not that important. Just make sure you don’t book them as a trade good or investment. Carefully estimate their professional use and adjust the VAT deduction accordingly.
Use your accounting software (such as Dexxter) to easily enter these details and choose a suitable subcategory such as “technology” or “communication.”
Do you have any questions or concerns? Share them in our community or contact our support team.
