The commitment may precede payment
An investment obligation may arise before an asset is delivered or paid for. Keep the accepted quotation, contract, specification, invoices and first-use information to establish the relevant year and qualifying expenditure.
Assess each asset and application separately
Eligibility depends on the asset, investment amount and exclusions. Energy or environmental schemes may impose technical requirements and separate notification deadlines. A supplier’s statement about tax relief does not replace assessment of the business. Allocate combined expenditure to the relevant components.
Keep the commercial case and later changes visible
Consider finance, capacity, maintenance, energy and residual value alongside relief. Tax support does not make an unnecessary asset worthwhile. Later disposal or changed use may affect the relief, so retain the original investment and claim in the asset file.
Source and background: Belastingdienst – Veranderingen vennootschapsbelasting 2026.
