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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.