As a freelancer (eenmanszaak) in the Netherlands, meal and drink expenses are only deductible under certain conditions. Below are the key rules based on Dutch tax law.
Meals & Drinks for Personal Use*
- Not deductible → Meals and drinks for yourself are considered private expenses and cannot be deducted for income tax.
- No VAT reclaim → VAT on personal meals is not deductible either.
Example:
- You buy lunch while working at home → Not deductible.
- You grab a coffee on your way to a meeting → Not deductible.
Business Meals with Clients or Partners
✔ Deductible for income tax, but with restrictions:
- You can choose between two methods:
1️⃣ Fixed threshold method → The first €5,700 of representation costs (including meals) is not deductible. Any amount above this is fully deductible.
2️⃣ 80% rule → You may deduct 80% of total representation costs, regardless of the amount.
💡If your total yearly representation costs are below €5,700, the 80% method usually results in a higher deduction.
VAT reclaim depends on where the meal is consumed:
- At a restaurant → VAT cannot be reclaimed.
- Takeaway or supermarket meal → VAT can be reclaimed if the expense is business-related.
Example:
- You take a client to lunch at a restaurant (€50) → 80% (€40) is deductible, but VAT cannot be reclaimed.
- You buy sandwiches from a supermarket (€15) for a business meeting → 80% (€12) is deductible, and VAT can be reclaimed.
Business Events & Networking Costs
✔ Meals & drinks at business events, networking meetings, or seminars fall under the same representation cost rules.
✔ You can apply the €5,700 threshold or the 80% deduction rule for income tax.
✔ VAT on event meals is not deductible.
Example:
- You attend a networking event with catering (€200) → 80% (€160) is deductible, but VAT cannot be reclaimed.