Deduct business gifts
Careful, the deductibility depends on the price of the gift
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 gifts.
The VAT rules depend on the amount: the VAT is 100% deductible if the price of the gift is less than €50 (excluding VAT) per customer, per calendar year.
If you do not meet all these conditions, the VAT is not deductible. The VAT on tobacco and spirits (alcohol percentage higher than 22 °) is never deductible.
For income tax, gifts are 50% deductible in all cases, even when the VAT is not deductible.
⚠️ Watch out, in case of tax audit, they might ask for a receipt.
💡 Gifts offered during a trip abroad are 100% deductible, whether you bought them in Belgium or abroad.
tailored to your job
We'll send 3 tips you did not know you needed
MiscellaneousA self-employed person organises his professional activity as he sees fit: the administration does not supposedly have to question the economic...Know more
Food & receptionIt 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...Know more
Meal deliveries (like Deliveroo)
Food & drinksSome accountants classify a delivery by, for example, Deliveroo, as restaurant costs and deduct it for 69%, although the meal was not consumed at a...Know more