Come possiamo aiutarti?

A business lunch is only deductible if it is work-related. This means the meal must be necessary for your business activities, such as meeting a client or business partner to discuss a project or collaboration. Personal meals are not deductible.  

How to justify this expense?

✔ Invoice or receipt with your business details.  

✔ Proof of payment (bank statement or card transaction) showing you paid for the expense.  

✔ Evidence of the business purpose, such as:  

   - An email or appointment confirmation stating that you and the client agreed to meet on a specific date and location.  

   - Calendar notes, meeting summaries, or proposals proving that the lunch was related to your business activities.  

Tax Deduction in the Netherlands 

- Income Tax Deduction (IB-aangifte):Business meals are 80% deductible as representation costs.  

- VAT Deduction: VAT on business lunches is not deductible, unless the meal is purchased from a supermarket. In that case, the VAT can be fully reclaimed.  

ℹ️ The Dutch Tax Authority (Belastingdienst) strictly monitors representation costs. Keep all receipts and supporting documentation well-organized.