You're inviting a colleague to lunch. Is this deductible ?

Restaurant expenses are 69% deductible and VAT is non-recoverable 🍔. Please note that the expense must be of a commercial nature (with a view to maintaining or increasing taxable income - see general article on deduction).

I'm eating out alone, is this deductible ? No, the expense must be of a commercial nature, i.e. at least with a business relationship with you.

The meal is on a Saturday or Sunday, is it still deductible ? Yes, but be sure to keep a record of the business reason, so that you can justify yourself in the event of an audit.

I invite a colleague to lunch by having a meal delivered to the office. Is this deductible ? Yes, but not at 69%. A restaurant must be a public place accessible to all, not a private place like the office. In this case, it's a reception expense deductible at 50%. See the article on meal delivery.

I go to a restaurant as part of a hotel stay. Is this deductible ? Yes, at 69%, but the breakdown of the restaurant portion must appear on the invoice.

💡 Be sure to ask the restaurateur for the VAT receipt (different from the proforma receipt) and indicate the business relations who accompanied you. Representation expenses can generally reach 3% of revenues.