Bringing in glasses (or lenses) as a professional expense for your sole proprietors will often meet resistance in tax audits.
You sometimes read online that they do have a place in the accounts, but in practice this remains a difficult matter in the event of a tax inspection. Although it obviously also depends from which type of glasses you have purchased, the tax consequences can vary greatly.
Which type of glasses?
First, we need to distinguish between:
- Classic (reading) glasses
- Sunglasses
- Safety glasses
- VR/AR glasses
Classic (reading) glasses as an occupational cost 👓
Despite the need to put on glasses or wear lenses to carry out your self-employed activities, you need to be careful with accounting here.
You may read online that it is possible to bring this in, but in practice this expense is viewed strictly in tax audits.
Do you want to bring in this purchase anyway?
- Then strongly limit the professional percentage
- Go for an investment with corresponding depreciations over at least 3 years
Discover all about investments here.
Sunglasses 🕶️
Same as for ordinary glasses, here they will be looked at even more strictly. Proving the professional use of sunglasses in case of tax inspection is almost impossible.
Safety glasses
This purchase is easily deductible, at least if your self-employed activity justifies it. For example, are you enabled in the construction sector? Then safety glasses will have a place in your accounts.
Professional use will probably be 100%. Mind you, if the purchase value adds up and you can go on for several years with these safety glasses, then it will end up as an investment in your accounts.
VR/AR glasses
If there is professional and you can justify why such glasses will help your business move forward, they can go into your accounts.
Are you an IT developer making software for virtual reality games? You immediately feel that VR glasses are perfectly justifiable as a professional expense. It all depends from the context.
