Training expenses: how to record them
Training costs, supporting documents, cut-off and tax deductibility: how to record training expenses properly in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Training expenses: how to record them
Updated March 2026 - Recording training expenses properly means checking the nature of the expense, its cut-off, its business purpose and the supporting documents.
See also mandatory employee interview, tax optimization for companies and tax or social question.
Main point
The accounting entry only works if the expense is clearly justified and business-related.
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Conclusion
Training costs are easy to post only when they are clearly documented and properly qualified.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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