Treat your customers or patients - what a great idea 🎁 ! A customer gift is usually material. Unlike a reception, which is a moment of conviviality spent with a customer, patient, colleague...

Think pralines, flowers, bottles of wine, tobacco and spirits or birth gifts. These are 50% tax-deductible. In addition, VAT is only 100% recoverable if the value of the gift is less than €50 excluding VAT (with a maximum of €50 per year per customer) and if it does not involve tobacco or spirits.

Some gifts, such as advertising items, are 100% deductible.

💡 If you limit yourself to one gift of €50 excluding VAT per customer or patient per year, you'll reclaim 100% of the VAT. Also avoid exceeding €250 for a gift, as in this case a tax form must be issued.