Deductible under strict conditions
Advertising objects are 100% deductible. These can include pens, water bottles, calendars, key rings, mouse pads, notepads... VAT is also 100% recoverable. However, the items concerned must meet the following conditions:
limited value per item
name of the business prominently and durably displayed
widely distributed
💡 Alcohol or chocolate are never considered advertising items but business gifts.