Humanoid robots in business: reclaimable VAT, depreciation and leasing explained

A private individual buying a humanoid robot pays full price, VAT included. A business plays on a different field entirely: tax rules radically transform the real cost. Here are the three levers to know before putting a humanoid on the balance sheet.

Disclaimer: this article gives general guidance. It is no substitute for the advice of your accountant, the only person qualified to assess your specific situation.

1. VAT: reclaimable, and therefore "invisible"

First instinct: for a VAT-registered business, the 20% VAT on the purchase of a robot is reclaimable. In other words, you pay it up front and then get it back through your VAT return. On that count, the robot therefore costs you only its price excluding tax.

Example: a robot at €16,000 excluding VAT is invoiced to you at €19,200 including VAT. But the €3,200 of VAT comes back into your cash flow. Net VAT cost: €0. The private individual, by contrast, bears that €3,200 for good.

Condition: the robot must serve the company’s business activity. Mixed use (business plus personal) proportionally reduces the reclaimable share.

2. Depreciation: spreading the cost over several years

A humanoid robot is a durable capital asset: it cannot be deducted in one go like a consumable supply. It is depreciated, meaning its value is spread as an expense across its likely useful life.

For this type of equipment, the period used is generally between 3 and 5 years (sometimes longer for heavy industrial equipment). Over 5 years on a straight-line basis, a robot at €16,000 excluding VAT generates €3,200 of deductible expense per year. That expense reduces your taxable profit, and therefore your corporation tax.

Some industrial equipment qualifies for reducing-balance depreciation (heavier charges in the early years), which is more favourable for cash flow. To be confirmed with your accountant depending on the exact nature of the robot.

3. Leasing: everything as an expense

Many robots — Figure 02, 1X NEO, Apptronik Apollo — are only sold on a lease. Good news on the tax front: lease payments are fully deductible as operating expenses, with no need to capitalise the asset or manage its depreciation.

For a lease at €1,800/month (as with a Figure 02), or €21,600/year, the whole amount goes through as a deductible expense. The VAT on each payment is also reclaimable. It is administratively simpler than buying, and it preserves cash flow — at the price of a total cost that is often somewhat higher over time.

We compare the two approaches in detail in our analysis "Why leasing is becoming option no. 1".

4. Buy or lease: the right tax instinct

5. What about grants?

Depending on your sector and your region, support schemes for investment, robotisation or innovation may exist (national programmes, regional grants, innovation funding). They change every year and depend heavily on your profile. The only reliable instinct: put the question to your accountant and your chamber of commerce before investing. Never base a purchasing decision on a grant that has not been confirmed in writing.

Botoide’s verdict

For a business, a robot advertised at €16,000 excluding VAT can, once the VAT is reclaimed and the depreciation deducted, represent a net cost well below the shop-window price. This is exactly the kind of calculation that tips a decision one way or the other. Our comparison tool shows prices both excluding and including VAT, and we are preparing a buy-versus-lease simulator to put figures on your real situation. In the meantime, always check the numbers with your accountant: tax is not something you guess at, it is something you verify.

For the terms that keep coming up here (excluding VAT, depreciation, leasing and so on), our glossary explains each of them in a single sentence.