Deduct business gifts: tobacco and spirits
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°.
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