Deductible Expenses: What Actually Passes
As of 2026-08-16
Deductible Expenses: What Actually Passes gives SAP analytics consultants the audit-ready answer to one recurring question: what genuinely reduces taxable profit under a SASU, and what a DGFIP inspector will challenge first. The mechanics are concrete, not vague — a €500 HT threshold that forces capitalisation over three years, a home-office ratio that must match your invoiced on-site days, and a 6-year retention rule for every justificatif. Get the balance wrong in either direction: under-claim and your effective tax rate inflates your day-rate math; over-claim and a redressement costs far more than the deduction was worth. This is the module to open before the accountant call, not after the tax notice.
What you will learn
- Apply the three-question deductibility test (professional nature, proportionality, documentation) to common consultant expenses
- Distinguish between expenses that can be fully deducted, partially deducted, or not deducted under French tax rules for SASU
- Build a compliant documentation system for receipts and travel logs that holds up under a DGFIP audit
- Avoid the five most common deductibility mistakes that trigger URSSAF and tax reassessments
The substance-over-form test that the tax inspector actually applies
French tax deductibility for professional expenses rests on one test, stated clearly in article 39 of the Code Général des Impôts: the expense must be incurred in the direct interest of the company, in the normal course of its business, and must correspond to an actual, documented outlay. Every inspector examining a SASU returns file will ask three questions: Is the expense professional by nature? Is it proportionate to the activity? Is it documented?
For a consultant billing SAP analytics projects, most deductible categories are straightforward — but the boundary cases are where audits live. This module maps the real landscape, including what actually gets challenged.
Disclaimer: This is orientation for informed conversations with your accountant. Tax rules evolve, and the right answer depends on your exact situation. Consult a chartered expert-comptable before treating any specific item as deductible.
Home office (bureau à domicile)
Prerequisites
- Review core concepts first: C075, C073, C038
Outcomes
- Map 50+ deductible expense categories for SAP consultants
- Set the home-office and vehicle deduction at defensible, auditable levels
- Apply the €500 HT capitalisation threshold and the 3-year amortisation rule correctly
- Build a receipts and documentation system that holds up in a DGFIP control
Full module available to members. The full module adds: the decision framework · the end-to-end scenario walkthrough · the KPI scorecard · the anti-patterns · the knowledge check · the diagrams.