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...)
.