{"id":94756,"date":"2025-11-30T20:58:59","date_gmt":"2025-11-30T19:58:59","guid":{"rendered":"https:\/\/dexxter.be\/cost-or-investment-rules-for-purchases-under-e250\/"},"modified":"2026-10-27T10:38:42","modified_gmt":"2026-10-27T09:38:42","slug":"cost-or-investment-rules-for-purchases-under-e250","status":"publish","type":"post","link":"https:\/\/dexxter.be\/en\/blog\/cost-or-investment-rules-for-purchases-under-e250\/","title":{"rendered":"Cost or investment: what about purchases under \u20ac250?"},"content":{"rendered":"\n

Can you simply record a mobile phone costing less than \u20ac250 as an expense, or do you need to register it as an investment?<\/p>\n\n\n\n

This is a question that regularly comes up in our Dexxter community<\/a>. That\u2019s why, in this article, we explain how to handle a purchase of less than \u20ac250<\/strong>, what the tax rules are, and how to register this correctly in your accounts.<\/p>\n\n\n\n

What is a business expense?<\/strong><\/h2>\n\n\n\n

A business expense is an expense that is directly necessary for your business<\/strong> and the amount of which you may deduct in one go<\/strong> in the year of purchase.<\/p>\n\n\n\n

\u2714\ufe0f Often involves smaller or shorter-term purchases<\/p>\n\n\n\n

\u2714\ufe0f Is immediately recorded in full as an expense<\/p>\n\n\n\n

\u2714\ufe0f Immediately reduces your taxable profit<\/p>\n\n\n\n

Examples:<\/strong> office supplies, software subscriptions, small equipment, etc.<\/p>\n\n\n\n

What is an investment?<\/strong><\/h2>\n\n\n\n

An investment is a purchase that lasts longer than one year<\/strong> in your business and usually has a higher value<\/strong>.<\/p>\n\n\n\n

This is not deducted in one go, but gradually<\/strong> via depreciations<\/strong> (spread over several years).<\/p>\n\n\n\n

\u2714\ufe0f Durable goods<\/p>\n\n\n\n

\u2714\ufe0f Higher purchase price (in Belgium, the \u20ac250 excl. VAT threshold serves as a guideline)<\/p>\n\n\n\n

\u2714\ufe0f Activated as fixed assets<\/p>\n\n\n\n

\u2714\ufe0f You record a portion of the expenses as a cost each year (= depreciation)<\/p>\n\n\n\n

Examples:<\/strong> laptop, machine, camera, car, large tools, etc.<\/p>\n\n\n\n

Why is there a difference between business expenses and investments?<\/strong><\/h2>\n\n\n\n

The Belgian tax authorities make a clear distinction between business expenses<\/strong> and investments<\/strong>.<\/p>\n\n\n\n

For purchases under \u20ac250 excl. VAT<\/strong>, you may immediately record the full amount as an expense<\/strong>. You therefore do not need to record the item as an investment and depreciate it over several years. Even if the item actually lasts longer.<\/p>\n\n\n\n

You may<\/em> register it as an investment if it remains in your business for the long term, but this is not an obligation as long as you stay below the \u20ac250 threshold.<\/strong><\/p>\n\n\n\n

\u27a1\ufe0f Example:<\/strong> You buy a mobile phone for \u20ac199 excl. VAT<\/strong>. You may register this in full as an expense in the year of purchase.tytyh<\/p>\n\n\n\n

Why is \u20ac250 the threshold?<\/strong><\/h2>\n\n\n