A private individual buying a humanoid robot pays full price, VAT included. A company plays on a different field: taxation radically changes the real cost. Here are the three levers to know before putting a humanoid on the balance sheet. (This article uses French tax rules as its reference.)
Disclaimer: this article gives general guidance only. It does not replace advice from your accountant, the only person able to validate your specific situation.
1. VAT: recoverable, therefore "invisible"
First reflex: for a VAT-registered business, the 20 % VAT on a robot purchase is recoverable. You advance it, then reclaim it through your VAT return. So on this line, the robot only costs you its pre-tax price.
Example: a robot at €16,000 ex-VAT is invoiced at €19,200 incl. VAT. But the €3,200 of VAT flows back into your cash. Net VAT cost: €0. A private buyer bears those €3,200 permanently.
Condition: the robot must serve the company's economic activity. Mixed use (pro + personal) proportionally reduces the recoverable share.
2. Depreciation: spreading the charge over several years
A humanoid robot is a durable capital asset: it isn't expensed in one go like a supply. It is depreciated — its value is spread as a charge over its probable useful life.
For this kind of equipment, the period used is generally between 3 and 5 years (sometimes more for heavy industrial gear). Over 5 years straight-line, a €16,000 ex-VAT robot generates €3,200 of deductible charge per year. This reduces your taxable profit, hence your corporate tax.
| Year | Depreciation | Residual value |
|---|---|---|
| 1 | €3,200 | €12,800 |
| 2 | €3,200 | €9,600 |
| 3 | €3,200 | €6,400 |
| 4 | €3,200 | €3,200 |
| 5 | €3,200 | €0 |
Some industrial equipment qualifies for declining-balance depreciation (larger charges in early years), better for cash flow. Validate with your accountant depending on the robot's exact nature.
3. Leasing: fully expensed
Many robots — Figure 02, 1X NEO, Apptronik Apollo — are only sold on lease. Good tax news: lease payments are fully deductible as operating charges, with no need to capitalise the asset or manage depreciation.
For €1,800/month leasing (a Figure 02 case), i.e. €21,600/year, the whole amount is a deductible charge. The VAT on each payment is also recoverable. It's administratively simpler than buying and preserves cash — at the price of a slightly higher total cost over time.
We compare both logics in detail in our analysis "Why leasing is becoming the #1 option".
4. Buy or lease: the right tax reflex
| Criterion | Buy + depreciate | Leasing |
|---|---|---|
| VAT | Recovered in one go | Recovered on each payment |
| Deduction | Spread (depreciation) | Payment 100 % deductible |
| Cash flow | Immediate outflow | Smoothed over time |
| Balance sheet | Capitalised asset | Off-balance-sheet commitment |
| Total cost | Lower for long use | Flexibility, easy switch |
5. What about grants?
Depending on your sector and region, support schemes for investment, robotisation or innovation may exist (national plans, regional grants, innovation funding). They change every year and depend heavily on your profile. The only reliable reflex: ask your accountant and chamber of commerce before investing. Never base a purchase decision on a grant not confirmed in writing.
A word from Botoide
For a company, a robot listed at €16,000 ex-VAT can — once VAT is recovered and depreciation deducted — represent a net cost well below the sticker price. Exactly the kind of calculation that tips a decision. Our comparator shows ex-VAT and incl.-VAT prices, and we're building a buy-vs-lease simulator to cost your real case. Until then, always validate the numbers with your accountant: tax isn't guessed, it's checked.
For the terms used here (ex-VAT, depreciation, leasing…), our glossary explains each in one sentence.