At the end of the year, business owners look at their results and wonder whether any tax lever is left. An Odoo project may be one of them. But not for everyone, and not for every line of the quote.
This article sorts it out. It does not replace your accountant. It tells you which questions to ask before deciding anything.
First: the 20% rate is not universal
The regime in force since 1 January 2025 rests on three routes: the basic deduction, the increased thematic deduction and the technology deduction. Odoo falls under the first.
The rate is 10%, raised to 20% for certain digital investments. The point that changes everything: the basic deduction remains reserved for individuals and small companies. One Belgian tax source thus indicates 0% for large companies on this route.
Another limit: non-profit associations (ASBL) and foundations cannot benefit from the deduction.
The first question to settle with your accountant: is your company a "small company" for tax purposes? If not, the rest of this article does not concern you.
What the "digital" list covers
The 20% rate does not apply to "any software". It targets specific families: digital payment and invoicing, digital accounting, customer relationship management, e-commerce platforms and IT security.
An ERP is therefore not eligible as a whole just because it is called an ERP. What counts is its functions. For Odoo, this points to accounting, invoicing, CRM and e-commerce. The inventory, manufacturing and HR modules do not appear on this list.
One firm also points out that buying or depreciating software is not, on its own, enough to make the expense eligible.
The texts also cover services. The 2015 decree on digital investments provides for a certificate for software development services useful for implementing these systems. A 2025 article confirms that the provisions of article 49/1 still apply to digital investments. Have your accountant check that this scope still holds for your project.
Capitalised or expensed: sorting an Odoo project
To qualify for the deduction, the expense must become an asset. The common conditions: a new tangible or intangible fixed asset, used exclusively for the professional activity in Belgium and depreciable over at least three years. A minimum threshold of €1,000 applies per investment.
Here is how I would sort it. This is a discussion framework, not tax advice.
Candidates for capitalisation (to be validated):
- A licence acquired on a lasting basis, if you control its use.
- The configuration of eligible modules (accounting, invoicing, CRM, e-commerce).
- Fixed-price custom development tied to these systems.
More likely expenses (to be validated):
- The recurring subscription. An access right that stops when you stop paying is generally treated as an expense. This is the usual case for Odoo subscription licences.
- Hosting, support and maintenance.
- Training and change management.
- Modules outside the list, unless your accountant advises otherwise.
One pitfall to be aware of: the case of a global invoice that mixes eligible investments and other costs is subject to a specific rule. In practice, a quote that clearly separates each item saves you discussions later.
A worked example
I am not inventing a budget. Let us take the example published by the firm AKT: software treated under the "digital" basic deduction, at 20%, represents €10,000 of additional deduction. The firm starts from management software (ERP) classed as a digital fixed asset, at €50,000.
This deduction comes on top of depreciation. Your real gain is therefore this deduction multiplied by your tax rate. At a 10% deduction, the example would give €5,000 of deduction instead of €10,000. That is the difference between an ordinary expense and an eligible digital one.
In real life, not the whole project is eligible. If only the accounting, invoicing and CRM modules are, the 20% rate applies to that share, not to the total. Ask your accountant to calculate on the basis of the eligible share.
Signing before 31 December: not enough
The heading of this section talks about signing. That is deliberately a question, not a promise.
According to the FPS Finance, the deduction is applied to the profits of the taxable period during which the fixed assets were acquired or created. Signing a contract is not necessarily an acquisition. A project spread over several months may also be built across two financial years.
To do before the end of December:
- Ask your accountant on what date the asset is considered acquired or created.
- Check your year-end date. If it is not 31 December, it is your taxable period that counts.
- Avoid splitting the project to target a given financial year if the contractual reality does not follow.
A year-end expense that does not meet the conditions is not worth the risk of a tax reassessment.
Formalities
For the basic deduction, an external certificate is in principle not required. You claim it in your return, and must be able to demonstrate that the conditions are met. The tax authorities may also require a statement by category of fixed asset.
For digital assets, the invoice matters. A recent analysis refers to an invoice compliant with Annex IIter/1. The 2015 decree specifies that the supplier must state on its invoice, or in an annex, a certificate pursuant to article 49/1.
This is prepared before signing, not after the final invoice. Put it in the specifications with your integrator.
Finally, only one deduction category is possible for a single fixed asset. If part of the project also falls under a thematic route, you have to choose.
Five questions to ask your accountant
- Are we a "small company" for tax purposes, and therefore eligible for the basic deduction?
- Which modules of our project fall within the families on the list (accounting, invoicing, CRM, e-commerce, security)?
- Is our licence an asset or an expense, given the contract and the hosting arrangement?
- Can the configuration and fixed-price development be capitalised in our case, and over what depreciation period (three years minimum for the deduction)?
- On what date will the asset be considered acquired or created, and what invoice or certificate should we require from the supplier?
A sixth, broader one: is the project profitable without the tax benefit? The deduction should never be the reason to buy. It reduces the cost of a project that is already justified.
Going further
If you are preparing a project and want it broken down in a way your accountant can easily read, our Odoo implementation page explains the approach. For custom developments priced in advance, see AI-assisted fixed-price development.