How to Deduct a Printer in Germany 2026: GWG, Depreciation & VAT

The old laser died, the inkjet eats half-hour-rates per cartridge, time for a new printer. A 199 € budget device or a 1,490 € multifunction with ADF and scanner: both are deductible if you run a business in Germany, but the bookkeeping looks very different. Below the GWG threshold the entire price comes off in the year of purchase. Above it, you have had a choice since 2021: write the printer off in a single year or spread it over three years in the AfA depreciation table.

It sounds boring, but it quietly costs a lot of solo entrepreneurs needless tax every year. Book the printer to the wrong account, forget the VAT recovery, fail to split out private use, and you either give money to the tax office or get into trouble during an audit.

Here are the five rules you need to deduct printers, multifunction devices and consumables cleanly in your German EÜR or GmbH year-end accounts in 2026.

Key points at a glance

• Up to 800 € net (952 € gross): immediate write-off as a low-value asset (GWG), 100 % in the year of purchase.
• Above 800 € net: your choice. Write the whole thing off in one year (BMF rule for computer peripherals) or depreciate it over 3 years straight-line.
• VAT: under the standard scheme you reclaim the 19 % through your VAT return; Kleinunternehmer cannot.
• Private use: deductible pro-rata from 10 %, fully deductible above 90 %.
• Toner, paper, maintenance: always immediately and fully deductible.

Rule 1: Up to 800 € net, immediate write-off as GWG

If the net purchase price is 800 € or less (§ 6 (2) EStG), the printer counts as a low-value asset (geringwertiges Wirtschaftsgut, GWG) and is 100 % deductible in the year of purchase. With 19 % VAT, that means up to 952 € gross.

The 800 € threshold has been unchanged since 2018. The increase to 1,000 € planned in the Growth Opportunities Act (Wachstumschancengesetz) was struck out in the mediation committee and is not in force, so for 2026 it stays at 800 € net.

So a 599 € gross multifunction printer (503 € net + 96 € VAT) lands in your EÜR as a single, full expense, no depreciation, no spreadsheet over multiple years.

Two things to remember:

• The 800 € threshold applies per device, not per invoice. Two 700 € printers on one invoice are still two GWGs, not one bigger asset.
• For GWGs above 250.01 € net you must keep an ongoing asset list (purchase date, manufacturer, serial number, price). More on this in our guide to GWG immediate write-offs.

Rule 2: Above 800 € net, one year or three-year depreciation

For a printer costing more than 800 € net, it is no longer a GWG. But you still do not have to spread it over years, because since the BMF letter of 22 February 2022 computer hardware has a useful life of one year. And the BMF explicitly names peripheral devices such as printers and scanners too. That gives you a genuine choice:

The one-year option is the big lever: a 1,490 € net printer is fully deductible in the year of purchase, even though it is far above the GWG threshold. The BMF does not object to writing the asset off in full in the year of acquisition, regardless of the purchase month.

If you would rather smooth your profit across several years, take the classic straight-line AfA over 3 years per the official AfA table. It then runs pro rata temporis under § 7 (1) sentence 4 EStG. Example for a production multifunction printer bought on March 15, 2026 for 3,000 € net:

A GmbH has the same choice; only the posting runs through the asset register. Details in our GmbH depreciation guide.

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Rule 3: VAT recovery, or don't leave the 19 % on the table

If you're VAT-registered under the standard scheme (i.e. not a Kleinunternehmer), you reclaim the VAT shown on the invoice through your monthly or quarterly VAT return. On a 599 € gross printer that's 96 € of input VAT straight back to your account.

The condition: the invoice must contain the mandatory fields under § 14 UStG, i.e. name and address, tax number or VAT ID, date, net amount, VAT rate, VAT amount. No compliant invoice, no VAT recovery, no matter how big the receipt.

Note: VAT recovery is independent of which depreciation method you choose. You reclaim the full 96 € in the year of purchase, even if you spread the net cost over three years.

Kleinunternehmer: you can deduct the gross amount as a business expense, but you cannot reclaim VAT. Whether the small-business scheme still pays off in your case is discussed in our article on the Kleinunternehmerregelung.

Rule 4: Split out private use cleanly

Printer sits in your living room and you also print boarding passes and school certificates on it? Then:

• < 10 % business use: no deduction at all, the printer stays private.
• 10–90 % business use: pro-rata deduction. At 60 % business use you deduct 60 % of the price (GWG pro rata, AfA pro rata, VAT pro rata).
• > 90 % business use: full deduction. Private use is treated as negligible.

You estimate the business share on a reasonable basis, for instance a four-week printer log with page counts. The tax office accepts plausible estimates but will ask for evidence in an audit. If you already deduct a home office, the argument gets a lot easier.

Rule 5: Toner, paper & maintenance are always immediate

Consumables are never GWGs, always immediately deductible operating expenses:

• Toner, ink, paper, USB cables: 100 % deductible in the year of purchase, regardless of amount.
• Maintenance contracts and repairs: ongoing operating expenses, fully deductible.
• Rented printers: the monthly rent is 100 % deductible, and you don't have to think about depreciation at all.

Post these to a separate account (e.g. "Office supplies" SKR03 4930 / SKR04 6815), not together with the printer itself, otherwise your asset register looks messy.

What matters in 2026: clean receipts and clean bookings

Whether 199 € or 3,000 €, the German GoBD rules demand gapless, tamper-proof documentation. In practice:

• Original receipt (digital or paper) with all mandatory fields
• Booked to the correct account (GWG, fixed asset, or office supplies)
• No subsequent edits to the receipt (audit-safe storage)

Lost the receipt? An Eigenbeleg (own-receipt) saves the business-expense deduction, but not the VAT deduction, which always requires the original invoice.

Norman auto-categorises each receipt into the right account, distinguishes GWG from AfA and depreciates the printer over one or three years on its own. For a GmbH it runs straight into the asset register and the annual accounts, see taxes for a GmbH and taxes for the self-employed.

Frequently asked questions about deducting a printer

Can I write off a printer in full immediately?

Yes. Up to 800 € net it is a GWG and 100 % deductible at once. Above 800 € net you can use the BMF rule for computer peripherals to set a one-year useful life and write it off in full in the year of purchase too, regardless of price.

Over how many years is a printer depreciated?

By default the AfA table sets a useful life of 3 years for printers and multifunction devices. Since the BMF letter of 22 February 2022 you may also choose a one-year useful life for computer hardware including peripheral devices, i.e. write it off immediately.

How high is the GWG threshold in 2026?

800 € net (952 € gross at 19 % VAT). The planned increase to 1,000 € from the Growth Opportunities Act was not implemented, so for 2026 it stays at 800 €.

Can a Kleinunternehmer deduct a printer?

Yes, as a business expense with the gross amount, because they cannot reclaim VAT. The GWG and AfA rules for spreading the cost over the years apply just the same.

Can I deduct a used or privately bought printer?

Yes. A second-hand printer follows the same rules. A printer you already own privately can be brought into your business assets as a contribution (Einlage), valued at its current fair value. There is no VAT recovery on a contribution, though.

Bottom line

Deducting a printer in Germany in 2026 isn't complicated: up to 800 € net the whole thing comes off in year one, above that either in one year (BMF) or over three years (AfA), recover the VAT, document any private use, and book consumables separately. Run that with discipline and the tax office gets nothing it isn't entitled to, and you sail through an audit clean.