Deduct business gifts: tobacco and spirits
50 %


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°.
Would you prefer tips that are tailored to your professional situation? We can do that too for you!
These expenses might be relevant too
Miscellaneous
A self-employed person organises his professional activity as he sees fit: the administration does not supposedly have to question the economic choices of a self-employed person...
Know more0 %



Food & reception
It is a well-known trap: it is often difficult to prove the professional nature of these expenses. The only exception is to demonstrate that these expenses are made for a...
Know more0 %



Marketing
Customer gifts are gifts that you give to your customers or partners to strengthen or develop your professional activity: think of chocolates, bottles of wine or other small...
Know more50 %



tailored to your job
We'll send 3 tips you did not know you needed
