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