Would you like to spend some quality time with a client, patient or colleague?
If you prove the presence of professional relationships at the reception, the related costs are 50% deductible. VAT, however, cannot be recovered. These costs may include:
organising your own event: product launch, business anniversary, open day...
access to a sporting or cultural event
small representation costs: buying a client a drink, for example
Certain specific reception costs qualify for 100% deductibility. This is the case for drinks and fruit for staff and demonstration costs.
💡 For small representation costs, if you operate through a company, you can use a flat-rate monthly amount of €50 (via your expense allowance)! This saves you from having to record every minor expense in your accounts.