Business meals: what is deductible?
- leestijd: 4 minuten
Thijmen Licht
Bookkeeper at Kees de Boekhouder
Table of contents
Are business meals, such as lunches or dinners, deductible? This is a question many freelancers (‘zzp’ers’) ponder. After all, you don’t want to miss opportunities to save on costs, but at the same time, you want to follow the rules. Good news: food and drinks can be business deductible! But, as with many tax matters, it’s not as simple as “pay the bill and you’re done.” There are clear conditions you must meet.
In this article, we clearly outline the rules surrounding business meals. Kees de Boekhouder helps self-employed entrepreneurs daily to correctly process these types of costs in their accounting, so you make optimal use of the tax advantages.
Belangrijkste punten
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1
When are meals business and deductible?
Let’s get straight to the point: a friendly meal with friends does not count as business expenses. And unfortunately: that pizza you order for yourself because you have to work overtime is not business deductible. But a business dinner with a potential client, a business lunch during an important meeting, or a business meal with your team to finalise a project? That’s a completely different story.
A meal is considered business when it serves a direct business purpose. This includes:
- Meetings with clients, suppliers, or business partners.
- Networking events where you establish or maintain business contacts.
- Meals with employees in the context of a project or team building.
It is crucial that there is a clear business interest. Eating purely for social reasons, without this specific business character, is therefore not deductible.
2
Partially deductible expenses: how does that work for tax purposes?
This is where the “partially deductible” aspect comes in. Business meals fall under what are known as ‘representatiekosten’ (representation costs), or more broadly: partially deductible expenses (‘beperkt aftrekbare kosten’). These are expenses you incur in the context of relationship management or representing your company. The Belastingdienst (Dutch Tax Authorities) considers these costs business-related, but not fully deductible from your profit.
There are two ways to handle this:
- Threshold method (‘Drempelmethode’): Here, the first amount of €5,700 excl. VAT (amount for 2025) in representation costs is not deductible. Everything above that is.
- 80/20 rule (’80/20-regel’): 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 businesses, simply because most will not reach the threshold amount. Even if you exceed it, the 80/20 rule often still yields more deductions.
For certainty, you can, of course, calculate what will give you the most deductions! Suppose your work involves physical meetings with clients in the luxury segment, and as a result, you have €50,000 annually in representation costs that you can verifiably deduct. In this case, the threshold method yields you €44,300 in tax deductions, while the 80/20 rule yields you €40,000 in tax deductions.
Overview: Business meals
| 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
Zakelijke maaltijden zijn aftrekbaar bij:
- Besprekingen met klanten, leveranciers of zakenpartners
- Netwerkbijeenkomsten waar je zakelijke contacten legt of onderhoudt
- Maaltijden met medewerkers in het kader van een project of teambuilding
1. Treshold method
The first €5,700 (excluding VAT, 2025) of representation costs are not deductible. Everything above that amount is.
2. 80/20-rule
You can deduct 80% of representation costs from your profit, without having to deal with a treshold.
3
Practical tips for administering business meal costs
To ensure you process your business meal costs correctly and avoid headaches during an audit, here are a few golden tips:
- Always keep your receipts and invoices: This may seem obvious, but it is essential. Without proof, no deduction.
- Note with whom you ate and why: Briefly write the purpose of the meal and with whom you ate on the receipt or in your administration. This helps with any questions from the Belastingdienst. Was it an acquisition meeting or, for example, a consultation with a supplier?
- Let Kees de Boekhouder help you: We ensure that these costs are correctly processed in your administration. No worries about the right category or the complex rules.
Important rule
In general, VAT on business meals is not deductable. This is an important rule to keep in mind.
Uitzondering
Over het algemeen is btw op etentjes in de horeca niet aftrekbaar. Dit is een belangrijke regel om te onthouden.
4
Summary
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!
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Belangrijkste punten
- Besprekingen met klanten, leveranciers of zakenpartners
- Netwerkbijeenkomsten waar je zakelijke contacten legt of onderhoudt
- Maaltijden met medewerkers in het kader van een project of teambuilding
About the author: Thijmen Licht
Bookkeeper at Kees de Boekhouder
Ready to team up?
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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Frequently asked questions
Are costs for a business lunch fully deductible?
No, they fall under partially deductible representation costs (‘beperkt aftrekbare representatiekosten’). Usually, you can deduct 80%.
What about a business meal or dinner at a restaurant?
The costs are partially deductible (up to 80%).
What are representation costs ('representatiekosten')?
Costs for client relationship management such as lunches, dinners, and gifts. These are partially deductible for freelancers (‘zzp’ers’).
What are partially deductible expenses ('beperkt aftrekbare kosten')?
These are costs for which you can only deduct a portion (e.g., 80%) from your profit, such as business meals.
Who helps me process this correctly?
A bookkeeper like Kees de Boekhouder makes sure you process these costs correctly and advises you on what is or isn’t deductible.
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