Deductible expenses for a freelancer

The three basic conditions

• Related to the activity: it serves your business, not your personal life.
• Documented: with a full invoice in your name or your business's name (a simple receipt usually isn't enough).
• Recorded: entered in your books or your accounting.

Expenses that are usually deductible

• Materials, goods and work tools.
• Rent for premises or an office, and their utilities.
• Professional services: accounting, advisory, legal fees.
• Advertising and marketing, and software subscriptions.
• Business insurance and the self-employed social security contribution.
• Phone and internet, for the portion used for the business.
• Training related to your activity.

Cases that need extra care

A vehicle and home utilities are generally only deductible for the portion used for the business, and under strict conditions. Under the simplified direct-estimation regime, there's also a deduction for hard-to-document expenses (5% of net income, with an annual cap). This is an area where it's worth leaning on your accountant.

How Lúcido helps

With the AI receipt scanner, you photograph the receipt and Lúcido suggests the merchant, amount, date and category — you confirm. You can mark each expense as deductible and see the VAT paid in the tax summary and the expense ledger.