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Type of Expense

VAT Deduction

Required Documentation for VAT Deduction

Income Tax Deduction 

Required Documentation for Income Tax Deduction

Business Lunch/Dinner with Clients

❌

Detailed invoice; proof of business purpose

Partially (80%)

Detailed invoice; documentation demonstrating the business nature of the expense (e.g., agenda, participants)

Business Lunch with Client from Supermarket

✅

Detailed invoices

Partially (80%)

Detailed invoice; documentation demonstrating the business nature of the expense (e.g., agenda, participants)

Fuel & Vehicle Expenses (Private Vehicle)

❌

KM registration business use

Partially (80%) (€0,23/km)

Kilometer logbook detailing business use

Fuel & Vehicle Expenses (Vehicle is Business Asset)

✅

Detailed invoices

✅

Vehicle must be registered as a business asset; km registration private use

Computer Hardware & Tangible Assets

✅

Detailed invoices

✅

Detailed invoices; asset depreciation schedule if applicable

Furniture & Office Equipment

✅

Detailed invoices

✅

Detailed invoices; asset depreciation schedule if applicable

Advertising & Marketing

✅

Detailed invoices

✅

Invoices; proof of business promotion

Legal & Accounting Fees

✅

Detailed invoices

✅

Invoices; proof of business necessity

Subscriptions & Memberships

✅

Detailed invoices

✅

Invoices; proof of business relevance

Professional Association Memberships

✅

Detailed invoices

✅

Invoices; proof of professional membership

Client Gifts & Relationship Expenses

No, if over €227 per recipient

Detailed invoices; proof of recipient

Partially (80%)

Invoices; documentation demonstrating business purpose

Business Insurance (Excl. AOV)

❌

Not applicable

✅

Insurance policy; proof of payment

Transportation & Accommodation for Business Trips

✅

Detailed invoices; travel interaries

✅

Invoices; travel receipts; proof of business purpose

Training & Education Expenses

✅

Detailed invoices; proof of relevance to business

✅

Invoices; proof of business relevance

Tools & Specialized Equipment

✅

Detailed invoices

✅

Invoices; proof of necessity

Banking & Financial Costs

❌

Bank invoices

✅

Bank statement transaction