Carbon use efficiency (CUE) of decomposers depends strongly on the organic matter quality (C : N ratio) and soil nutrient availability rather than a fixed value. A soil biogeochemical model with flexible CUE can better capture the differences in respiration rate of litter with contrasting C : N ratios and under different levels of mineral N availability than the model with fixed CUE, and well represent the effect of varying litter quality (N content) on SOM formation across temporal scales.