Very interesting, but only for your customers and employees !
You deduct 50% for drinks (coffee, tea, soft drinks, beer...), soups and fruit 🍉 made available to your customers (waiting room, meeting room...).
What if these fruits and beverages are made available to your employees ? If they are available to them during working hours, these purchases constitute another expense for the employees and are then 100% deductible! As far as VAT is concerned, the expense is 100% recoverable on drinks and fruit intended for staff. Other snacks (cookies, yoghurt, energy bars, etc.) are not eligible for VAT recovery.
What if I make these purchases for myself ? Please note that if you make these purchases for yourself, they are not deductible.
💡 Extra, your drinks and fruit during your working day are deductible! But only for customers (50%) or staff (100%).