Restaurant expenses are deductible at 69% and VAT is non-recoverable 🍔. Please note, the expense must be commercial in nature (with a view to maintaining or increasing the taxable result – see general article on deductibility).

I eat alone at a restaurant – is it deductible? In principle, no – the expense must be commercial in nature, meaning it must involve at least one business relation.
The reason is simple: everyone needs to eat. Expenses related to your own meals are therefore generally considered personal in nature and therefore not deductible, except in special circumstances (training, etc.)

The meal takes place on a Saturday or Sunday – is it still deductible? Yes, but make sure you keep track of the commercial reason in case of a tax audit.

I invite a colleague for lunch by having a meal delivered to the office – is it deductible? Yes, but not at 69%. A restaurant must be a public place accessible to everyone, not a private location such as an office. In this case, it is a reception expense deductible at 50%. See the article on meal delivery.

I go to a restaurant as part of a hotel stay – is it deductible? Yes, at 69%, but the restaurant portion must appear as a separate line on the invoice.

💡 Always ask the restaurateur for the VAT receipt (different from the proforma receipt) and note on it the business relations who accompanied you. Representation expenses generally amount to up to 3% of revenue.