Deductible as reception expenses
If you invite a colleague, client, partner... to share a meal delivered to your workplace, you can deduct the expense at 50%. This is a reception expense and not a restaurant expense, provided you can prove the professional nature of the expense (see general article on deductibility).
💡 Meal deliveries from Deliveroo, UberEats, TakeAway... are deductible at 50%, as long as the context is professional and the expense contributes to maintaining or increasing the taxable result.