Pro tip
Depreciating your HORECA equipment: durations, methods and tax impact
Published on 15/04/20262 min read
Accounting durations, straight-line or declining balance, super-depreciation: the practical guide to optimise your equipment investments fiscally.
HORECA equipment is depreciable over durations that vary by nature. A refrigerated cabinet, a pro oven or a dishwasher depreciate over 5 to 7 years. Stainless furniture (worktables, shelving, trolleys) over 8 to 10 years. Small wares (knives, utensils, GN containers) depreciate over 3 years or hit the expense line if unit cost stays below €500 excl. VAT.
The choice between straight-line and declining-balance depreciation directly impacts cash flow. Straight-line spreads the charge evenly each year: predictable and suited to a mature establishment. Declining balance front-loads the charge in the early years (coefficient 1.25 to 1.75 depending on duration): handy to reduce taxable income at opening or for a heavy investment.
The super-depreciation scheme remains the most powerful tool when the State reactivates it. It allows deducting 40 % more than equipment value, over the depreciation period. On a €8,000 sink, the tax saving can reach €800 to €1,200 over the period. Check active schemes each year with your chartered accountant.
Leasing or long-term rental (LTR) are alternatives to direct financing. Rent is fully deductible from income, with no cash advance, and equipment can be renewed at end of contract. This is particularly suited for equipment with rapid obsolescence (front-of-house display cabinets, digital gear, order screens).
Frequently asked questions
How many years to depreciate a pro refrigerated cabinet?
5 to 7 years straight-line or declining balance. The tax duration accepted by the administration is 5 years for production cold and 7 years for modular cold rooms.
Does small ware under €500 excl. VAT need to be depreciated?
No, it can be expensed directly in account 6063 (non-storable supplies) or 6068 (other materials and supplies). This tolerance greatly simplifies daily accounting.
What is the difference between leasing and long-term rental?
Leasing (with purchase option) includes a buy-back option at end of contract (typically 1 to 5 % of initial value). Long-term rental does not — equipment is returned. Rent is deductible in both cases.