Bookkeeper at Kees de Boekhouder
From a dinner with a potential client to a networking brunch—you’ve likely wondered if business meals are deductible. The short answer is: yes. More specifically, business meals are partially deductible, provided they meet certain conditions. We will explain exactly what is meant by ‘partially deductible’ in a moment. First, let’s list the conditions for you.
Are you still unsure after reading this article? At Kees de Boekhouder, we help self-employed entrepreneurs every day to correctly process these costs in their administration, ensuring they make optimal use of fiscal benefits.
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1
A bite to eat or a drink is only tax-deductible if there is a clear business interest. A fun evening out for dinner with friends, or a pizza you order for yourself because you have to work overtime, unfortunately does not fall under your business costs. Your coffee during a workday in a café cannot be claimed either.
Costs are tax-deductible in situations such as:
Meetings with clients, suppliers, or business partners.
Networking events where you establish or maintain business contacts.
Meals with colleagues within the context of a project or team building.
2
Business meals fall under so-called representation costs. These are expenses you incur in the context of relationship management or the representation of your company. While the Tax Authorities (Belastingdienst) allow you to declare these costs as business expenses, you may not deduct them fully from your profit. There are two ways to handle this:
Threshold Method (Drempelmethode): Here, the first part of the representation costs—up to a threshold amount of €5,700 excl. VAT (2025 amount)—is not deductible. Everything above that amount is.
80/20 Rule: You may deduct 80% of the costs without having to deal with the threshold method. This is the most chosen option for freelancers (ZZP’ers) and small entrepreneurs, simply because most will not reach the threshold amount. Even if you do exceed it, the 80/20 rule often yields a higher deduction.
To be sure, you can calculate which method yields the most deduction for you! For example: suppose your work consists of physical meetings with clients in the luxury segment, and as a result, you have €30,000 in provable representation costs annually. The threshold method gives you €24,300 in tax deduction (€30,000 – €5,700), while the 80/20 rule gives you €24,000 in tax deduction (80% of €30,000).
| Type of meal | Deductibility | VAT deduction | Rules |
|---|---|---|---|
| Business lunch | 80% (80/20-rule) | Not deductible | Business aspect needed |
| Business dinner | 80% (80/20-rule) | Not deductible | Relation management/networking |
| Priorly purchased meal | 80% (80/20-rule) | Deductible | Office lunch/meeting |
| Teambuilding event | 80% (80/20-rule) | Not deductible | Prove the business aspect |
*Percentages are for the 80/20-rule. Alternative: Treshold method (€5.700 treshold for 2025)
Afbeelding: Zakelijke lunch meeting tussen ondernemers
The first €5,700 (excluding VAT, 2025) of representation costs are not deductible. Everything above that amount is.
You can deduct 80% of representation costs from your profit, without having to deal with a treshold.
3
To ensure you process your business meal costs correctly, here are a few golden tips:
In general, VAT on business meals is not deductable. This is an important rule to keep in mind.
Over het algemeen is btw op etentjes in de horeca niet aftrekbaar. Dit is een belangrijke regel om te onthouden.
4
In short: business meals are certainly deductible, but only partially. Choosing the right method and, especially, correct processing in your administration makes all the difference. This way, you get the most out of your expenses and avoid surprises.
Do you incur business expenses and sometimes wonder what is deductible? Then it might be time for a personal bookkeeper who thinks along with you. The bookkeepers at Kees de Boekhouder are happy to assist!
Scan je bonnetje en wij verwerken het automatisch correct in je administratie.
Bookkeeper at Kees de Boekhouder
After reading this article, could you still use some help and want to ensure the processing of business meals in your administration is correct? Perhaps Kees de Boekhouder is right for you! Schedule a no-obligation consultation to discover if Kees de Boekhouder’s approach suits your needs.
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No, they fall under partially deductible representation costs (‘beperkt aftrekbare representatiekosten’). Usually, you can deduct 80%.
The costs are partially deductible (up to 80%).
Costs for client relationship management such as lunches, dinners, and gifts. These are partially deductible for freelancers (‘zzp’ers’).
These are costs for which you can only deduct a portion (e.g., 80%) from your profit, such as business meals.
A bookkeeper like Kees de Boekhouder makes sure you process these costs correctly and advises you on what is or isn’t deductible.
Plan een vrijblijvend, digitaal kennismakingsgesprek met ons in.
