50% deductible and VAT non-recoverable, with exceptions!
This is a special case of a client gift. Indeed, the deductibility is the same (50%) but the VAT on tobacco or spirits (> 22° alcohol) is not recoverable, even if the gift is below €50 excl. VAT.
VAT is however recoverable if the item is intended for resale, is part of a service (meal), is intended to be given to clients, or is used as a tasting sample. In these cases, it is best to keep a record to justify yourself in the event of an audit.
💡 Please note that wine, champagne or port are not considered spirits.