Order Now, Receive This Year – Reduce Your Taxable Income!
Many businesses are looking for smart ways to optimise their tax position. One of the most effective strategies is to make necessary purchases before the year closes.
By ordering spare parts and equipment now and ensuring they are delivered before the end of the year, you can include the cost in your current year’s expenses. This will reduce your taxable income and, as a result, lower the amount of income tax you need to pay.
In most EU countries, business expenses are deductible in the financial year in which the goods are delivered and ready for use. This means that by taking delivery of your products in 2025, the expense is counted for 2025 – even if you don’t use the goods until next year.
Important Timing Information:
- In-stock parts can be ordered later in the year and still arrive before December 31.
- Made-to-order parts may require 12–16 weeks manufacturing time – meaning they must be ordered well in advance to ensure delivery this year.

Who Can Benefit:
- Manufacturers who are stocking up on essential machine parts
- Recycling facilities which are preparing for the upcoming season
- Service companies which are replacing worn equipment
- Any business which is planning investments in tools, wear parts, or machine components in the coming months
Example:
If your company’s taxable profit this year is €100,000 and you purchase €10,000 worth of spare parts in December (delivered before year-end), your taxable income drops to €90,000. At a 21% corporate tax rate, that’s €2,100 in tax savings – simply by timing your purchase correctly.
Don’t Wait – Time Is Running Out
To benefit from this tax advantage, your order must be confirmed, processed, and delivered before December 31, 2025. For custom-made items, plan at least 12–16 weeks ahead to ensure timely delivery. Act now – secure the parts you need and keep more money in your business.