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Sports and cultural events

Tax risk: 🔥🔥🔥 | Deductibility: 50%.

Lionel ROSU avatar
Written by Lionel ROSU
Updated over a week ago

Limited deductibility, as for a reception fee

Access cards and subscriptions to cultural events (festivals, exhibitions...) or sporting events (soccer, tennis, cycling, golf...) are 50% deductible if they are reception expenses. In this case, you must prove the presence of professional relations! VAT is not recoverable.

💡 You must be able to prove that attending this event enabled you to develop your business relations. Keep elements to prove it (list of participants...).

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