Giorgio As a sole trader, you can claim a tax deduction for a second mobile phone if it is used for business purposes. There is no limitation on the number of phones that you can claim as a tax deduction, as long as they are used exclusively for business purposes.
However, to claim a tax deduction for the cost of the second phone, you must be able to demonstrate that it is being used for business purposes. This can include keeping a logbook of calls and texts that are made for business purposes, or producing evidence of work-related emails or messages.
It’s always a good idea to consult with a tax professional or accountant to ensure that you are claiming deductions appropriately and in accordance with the relevant tax laws and regulations in your country or state.