Every year we see freelancers paying more tax than necessary simply because they do not declare expenses they are entitled to. These are the five we find missing most often.
Before you start, remember the golden rule: an expense is only deductible if it is related to your activity, you can prove it with an invoice in your name and it is recorded in your books.
1. Supplies when you work from home
If you work from home, part of your supplies can be deducted. The same goes for your mobile phone, the training related to your activity and the insurance you take out for your business.
For electricity, water, gas and internet you can deduct 30% of the proportion of the home used for the activity. If your office takes up 20% of the house, you deduct 30% of that 20% of each bill.
2. Mobile phone and internet
If you use the same line for work and personal calls, deduct the proportional part. With a line only for work, you can deduct the whole bill.
3. Training, books and courses
Courses, conferences, books and subscriptions related to your activity are deductible. Keep the invoice and, if possible, a programme that shows the relationship with your work.
An expense without an invoice is an expense you cannot deduct.
4. Insurance
Third-party liability insurance, the insurance for your premises and the health insurance for you, your partner and children under 25 (up to an annual limit per person) can be deducted.
5. Meals and travel
Meals on working days away from your usual place of work are deductible up to a daily limit, as long as you pay electronically. Travel and accommodation for work trips are too.
Quick summary
| Expense | How much you can deduct |
|---|---|
| Supplies at home | 30% of the part used for work |
| Mobile phone | The part used for work |
| Training | 100% if related to your activity |
| Health insurance | Up to the annual limit per person |
Keep every invoice in your name and with your tax number, and ask your advisor before the quarter closes: it is easier to plan than to fix.