All expenses > Business gifts: tobacco and spirits

Business gifts: tobacco and spirits

Tax audit risk

Easiness to justify
Deducted by42 % of independentsAverage amount deducted150-200per yearFrequency3-5x per year

You can never deduct VAT on these business gifts… except for a few exceptions!
Alcohol and tobacco are common business gifts. Just like other business presents, you can deduct them from your taxes at 50%. Yet, VAT is never deductible on alcohol and tobacco, even if the value of the gift remains under €50, excluding VAT, per year and per client.

There is one exception though: alcohol and tobacco are deductible in case they will be resold, provided as part of a service delivery (e.g. meal to take in or away), or given away to clients or prospects as sampling or tasting.

💡Wine, portos, champagnes do not belong to the category of liquors and spirits: their alcohol content remains under 22°.


Check those related expenses that you could deduct tomorrow ✨

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