Tax guide for shipping containers in companies: TPE 2026
Buy, rent, or take on a leasing agreement — each option has its tax footprint. This guide details the rules of depreciation, VAT, balance sheet and cash flow impacts, and scenarios where each option is advantageous for small businesses (SARL, SAS, EI, micro-enterprise).
Reminder: this guide is an educational overview. For a precise setup, consult your accountant — the rules may vary depending on your tax regime (simplified real, normal, micro-BNC) and activity.
Purchase: immobilisation and depreciation
A purchased shipping container is recorded in the **fixed assets** section of the balance sheet (account 2154 or 2181 depending on nature). It must be depreciated over its economic usage period — for a professional shipping container, the French practice is between 10 and 15 years using straight-line depreciation.
| Usage type | Recommended depreciation period | Straight-line rate | Annual charge (shipping container £4,200 – £4,200) |
|---|---|---|---|
| Simple pro storage (dry) | 10 years | 10 % | £340/year |
| Refrigerated shipping container (reefer) | 8-10 years | 10-12.5% | £410/year (at £12,600 – £12,600) |
| Converted container (office, snack bar, commerce) | 15 years | 6.67% | £1,400/year (at £25,200 – £25,200) |
| Permanent residence container | 15-20 years | 5-6.67% | £2,100/year (at £52,500 – £52,500) |
Possible declining balance depreciation for a brand new purchase, coefficient 1.25 to 1.75 depending on duration: higher initial allowance, then decreasing. To be discussed with an accountant.
**Typical accounting entry** (purchase £4,100 TTC = £3,400 HT) : Debit 2154 (Handling equipment) £3,400, Debit 44566 (Deductible VAT) £680, Credit 404 (Supplier) £4,100. At the end of each fiscal year: Debit 6811 (Depreciation allowances) £340, Credit 28154 (Depreciations) £340.
Tax Comparison: Purchase vs Lease vs LOA
Three options, three different financial and tax footprints. The right choice depends on your cash flow, usage horizon, and balance sheet strategy.
| Criterion | Cash Purchase | Simple Lease | LOA / Finance Lease |
|---|---|---|---|
| Balance Sheet | Fixed Asset | No asset (off-balance sheet) | Off-balance sheet commitment then fixed asset upon option exercise |
| Income Statement | Annual Depreciation Charge | Operating cost 100 % | Operating cost (rentals) |
| Tax deductibility | Depreciation over 10-15 years | 100 % rental year | 100 % rentals + depreciation option |
| TVA | Recovered in full at purchase | Recovered with each rental payment | Recovered with each rental payment |
| Cash flow impact | High at start-up | Evened out over the entire period | Smoothed + final option ~10 % |
| Debt-to-assets ratio | Improves the asset | Neutral (off-balance-sheet commitment) | Neutral until option exercise |
| Total cost over 10 years (container £4,200 – £4,200) | ~£4,500 (purchase + maintenance) | ~£12,000 (£100/month × 120 months) | ~£5,500 (LOA £50/month × 60 months + option £500) |
| When does it pay off? | Long-term use (+ 5 years), cash flow OK | Short-term need (< 18 months) | Long-term use but tight cash flow |
Special cases according to legal form
Each legal form has its own fiscal constraints and opportunities. Here are the specific points to know for the four most common forms in French TPEs.
SARL / SAS (General Tax Regime)
Everything is immobilisable and amortisable without restriction. VAT fully recoverable if used exclusively for business purposes. Corporate tax at 15% up to £36,000 of profit, 25% thereafter. Loan interest entirely deductible. This is the most flexible regime for container taxation.
Sole Trader (EI / EIRL)
Real account system: same logic as SARL (immobilisation, amortisation, VAT). Micro-enterprise: the container IS NOT deductible (flat-rate system), you cannot recover VAT or amortisation. If you buy a professional container in micro-enterprise status and exceed £8,500 of annual investment, consider switching to simplified real account — often more advantageous.
Real Estate Investment Company (SCI)
For a permanent residence container: can be housed within an SCI at corporate tax rate (more beneficial for future long-term resale) or personal income tax (tax transparency, losses deductible against personal income). Note: An SCI operating as furnished property rental automatically switches to corporate tax. Nuanced case — validate with a specialised real estate accountant.
Association under Law 1901
If the association is not VAT-liable (non-profit activity): no VAT recovery (purchase at inclusive price). Accounting amortisation over 10 years, deductible from the association's result. If there is a lucrative accessory activity (canteen, event snack bar) exceeding thresholds, VAT becomes recoverable for the profitable part — complex regime, seek arbitration.
Frequently Asked Questions
Over how many years should I depreciate a purchased shipping container?+
The accounting depreciation period is set by the nature of the asset and its use. For a shipping container used for professional storage, the recommended period is 10 years (linear depreciation at 10% per year). For a converted container into housing or commercial premises with heavy fittings, it can be extended to 15-20 years (longer economic usage duration). A declining balance method may be possible in the first year for new assets (coefficient of 1.25 to 1.75), subject to validation by your accountant based on your tax regime.
Is VAT recoverable on the purchase of a shipping container?+
Yes, at 100% for a company liable for VAT, provided that the use is exclusively professional. VAT at 20% applies to the purchase + delivery + fittings. Recovery must be declared in the next CA3 declaration (monthly or quarterly according to your regime). Note: mixed pro/personal usage (case of a director using the container also for personal storage) limits recovery to the declared professional share.
What is the tax difference between purchase and LOA (hire-purchase)?+
Purchase: capitalisation on the balance sheet, depreciation over 10-15 years, VAT recovered in one go. LOA (lease with option to buy): lease payments fully deductible as operating expenses, VAT recoverable monthly on each payment. The final purchase option (5-15% of the new value) is then depreciated over the remaining period. Advantage of LOA: smoothing of cash flow, financing included (no need for a bank loan). Disadvantage: higher total cost (+15-25% compared to outright purchase).
Can a shipping container be financed by a standard professional loan?+
Yes. Banks finance the purchase of containers as standard immovable assets. Application requirements: quote for the container, business plan (usage + ROI), last two tax returns. Loan duration: 3-7 years, professional interest rate in 2025 at 4-6%. Down payment required 10-30% based on solvency. Guarantee: the container itself serves as collateral, sometimes supplemented by a personal guarantee from the director. Alternative: hire-purchase directly with the supplier (often faster and less down payment required).
Does CVAE and CFE apply to the shipping container?+
CFE (Local Business Tax): yes if the container is used as a fixed business premises (office, shop, workshop). Base: estimated rental value by tax authorities (around 5-15% of purchase price per year). Local rate 15-40%. For a simple storage container on your land: sometimes exempted if the rental value is low. CVAE: yes if your turnover exceeds £425,000 ex-VAT (2024 threshold), but it is being phased out progressively (scheduled for abolition in 2027). For a typical SME, CFE and CVAE are the local taxes to anticipate.
Can I depreciate a used shipping container?+
Yes, same rule as for a new container, but the period can be shortened based on actual condition and age. A Grade A used container purchased at £2,625 – £2,625 may be depreciated over 8-10 years instead of 10-15 years for a new one. The accountant adjusts according to the estimated remaining economic usage duration. For a second-hand purchase from an individual (without VAT invoice), no VAT recovery — the price is directly in HT.
The right tax choice for your company
5 quotes for purchase AND rental to compare against your actual accounting reality.