VAT on vending machine sales
2 October 2026Shrinkage at the vending machine
2 October 2026Depreciation spreads the acquisition cost of a vending machine for tax purposes over the years in which it is used.
Function and area of use
A vending machine is a fixed asset. Its acquisition cost therefore does not reduce profit in full immediately but is depreciated over its normal useful life. Different rules apply to low-value assets, special depreciation or investment deductions, and these may have changed.
The useful life is based on the official German depreciation tables. Ask your tax adviser which depreciation method is favourable for your unit and your situation.
Advantages
- Tax relief on acquisition costs
- Predictable calculation
- Optimisation together with your tax adviser
Related terms
- VAT on vending machine sales
- Taxes & accounting (vending)
- Buying a vending machine
- Vending machine leasing
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