Deductible costs and the actual-costs regime
The break-even point between the micro regime's flat-rate allowance and actual costs, an inventory of what the law lets you deduct, and how to apportion mixed-use expenses: three modules following Thomas, a consultant billing €92,000. All the prose is free to read; only the quizzes are sold.
Intermediate3 modules25 minModule 1 free to read
2026 rules — verified on September 7, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Succeeding as a micro-entrepreneur· Step 4 of 12· Next step: ACRE: start-up contribution relief
This content is part of the path: Reporting my professional (BNC) income· Step 1 of 12· Next step: Deducting your professional expenses
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell the micro regime's flat-rate allowance apart from the deduction of actual costs.
- Locate the turnover thresholds that keep the micro regime available.
- Compute your own break-even point instead of assuming it.
- Anticipate the accounting duties the actual-costs regime brings with it.
- State the three general conditions a cost must meet to be deductible.
- Identify the categories of costs a self-employed person commonly deducts.
- Recognise the expenses the law rules out explicitly.
- Trace every deduction back to the text that grounds it.
- Establish a defensible business share rather than a chosen percentage.
- Handle the home office, the vehicle and the phone according to their own logic.
- Apply the rule on additional meal costs and its ceiling.
- Spot the trap of a leased vehicle under non-commercial profits.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 19 minFree — no accountFlat-rate or actual costs: finding the break-even pointWhat you will be able to do
- Tell the micro regime's flat-rate allowance apart from the deduction of actual costs.
- Locate the turnover thresholds that keep the micro regime available.
- Compute your own break-even point instead of assuming it.
- Anticipate the accounting duties the actual-costs regime brings with it.
- Module 29 minIncluded in the full courseWhat the law allows you to deductWhat you will be able to do
- State the three general conditions a cost must meet to be deductible.
- Identify the categories of costs a self-employed person commonly deducts.
- Recognise the expenses the law rules out explicitly.
- Trace every deduction back to the text that grounds it.
- Module 38 minIncluded in the full courseMixed-use costs: the business share must be shownWhat you will be able to do
- Establish a defensible business share rather than a chosen percentage.
- Handle the home office, the vehicle and the phone according to their own logic.
- Apply the rule on additional meal costs and its ceiling.
- Spot the trap of a leased vehicle under non-commercial profits.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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