iPhone 13: a good choice as a business device?
You can now set the clock: every September Apple comes with a new series of iPhones. This year it concerns the iPhone 13 series. With a worldwide, loyal fan base, this new iPhone also promises to be a resounding success. Many Dutch entrepreneurs are therefore eager to start using this latest feat of the most popular smartphone maker of the moment for business. But is that recommended? And if you buy that new iPhone, what about VAT and tax? And wouldn't it be better to buy last year's model, now that it may drop in price? We sorted it all out for you.
Four models, fourteen variants
We invariably talk about 'the new iPhone', but on closer inspection there is – not just this year, but actually for years in a row – an entirely new series iPhones introduced by Apple. The standard model is the iPhone 13, with a screen diagonal of 6.1 inches. If you find that on the large side, then there is the iPhone 13 Mini, which measures 5.4 inches. Then there's the iPhone 13 Pro, a sort of souped-up version of the iPhone 13 with a better camera and better hardware under the hood. Finally, for lovers of larger models, there is the iPhone 13 Pro Max, with the best performance and a screen diagonal of 6.7 inches.
In addition, the devices are supplied with varying amounts of storage capacity. With the iPhone 13 and 13 Mini you can choose between 128, 256 and 512 GB; for the Pro and the Pro Max there is an additional variant with 1024 GB, or 1 TB. If you want to know all the specs, you will find halfway through this page a handy overview of all models. The choice is huge, so to speak.
What can that cost?
You don't buy iPhones because they are so cheap. The new series starts around 800 euros for the iPhone 13 Mini with the smallest storage capacity. The largest Pro Max costs you more than 1,700 euros, a bag of money for which a lot of Dutch people have to work for a whole month. But is the iPhone 13 worth that bag of money?
All things considered, you always pay a little too much for an iPhone. Smartphones from other brands that can deliver the same performance – not only Samsung, but also up-and-coming brands such as Xiaomi and OPPO – are usually significantly cheaper. However, there is one big 'but': those other smartphones do not have iOS. So if you simply want the latest device with Apple software, you will really have to believe that high price.
In addition, iPhones are relatively stable in value. Apple does not give discounts and it is not the case that the new iPhone 13 will go on sale towards Christmas. Of course, it will become a bit cheaper over time, but that is usually towards the announcement of another new iPhone, and well, then most people still want the latest…
Allure, quality and ease of use
Apart from 'just wanting the latest', there are of course additional arguments for as an entrepreneur to still pay that sweet penny for an iPhone 13. It does not apply in every industry, but for some fields of work it does affect your appearance and image to have the latest of the latest. That is, after all, the reason that account managers of large companies never drive around in a worn-out Fiat Panda. Such an iPhone 13 gives you, especially in the first month, a bit of allure.
In addition, you also simply get quality at home. It's the fastest, the most beautiful, simply the best iPhone you can buy. So you also know for sure that you are not buying a pig in a poke. In addition, you also buy a lot of ease of use: doing business is simply easier and nicer if all your equipment and IT work together. There are few devices on the market where that applies more than the iPhone 13, that's for sure.
How do you arrange the purchase for tax purposes?
So you're tacky and bought it for your business? Nice! But how do you arrange that fiscally?
You really only have to take two things into account. First, there is the VAT. You can of course deduct these from your taxable income, just like any other purchase you make for business. Keep in mind that you actually use your phone business must use, so don't do this trick with the iPhone 13 Mini that you buy for your son.
The second point of interest is a bit more complicated. Because each variant of the iPhone 13 is more expensive than 450 euros, you will have to write it off. You do this over a period of five years. So you spread the purchase amount over five portions and include it on your balance sheet in that capacity. That does not mean that you also have to use your device for five years. As far as the tax authorities are concerned, you buy a new iPhone every month, it doesn't matter; you only have to write off the investment costs – because that's what they are formally – in five years. Read how that works here.
And what about those older models?
Is the price too much for you? Of course, the older models, the iPhone 12 series, are still for sale. They have dropped in price a bit so they are cheaper to buy than a few months ago. One tip if you're considering this: don't go further back than the iPhone 12, because then you can eventually run into problems with firmware that stops updating or devices that become slow.