Field help: Amount

Enter the actual amount paid including VAT. It must be proven by a document (e.g. invoice, receipt). For mixed use (professional and private), please enter only the professional portion.

Immediate depreciation:

• Work equipment up to 800 Euro net (952 Euro gross at 19% VAT) can be fully depreciated immediately.
• For computers and software, immediate full depreciation has been applicable since 01.01.2021, even for acquisition costs over 800 Euro (BMF letter dated 26.02.2021).

Depreciation over several years (monthly)

Work equipment over 800 Euro net must be depreciated over the period of use (see BMF depreciation table).