{"id":1135,"date":"2021-10-07T06:00:05","date_gmt":"2021-10-07T04:00:05","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/btw-op-horecabestedingen-toch-aftrekbaar\/"},"modified":"2026-03-03T10:34:06","modified_gmt":"2026-03-03T09:34:06","slug":"vat-on-catering-expenses-still-deductible","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/btw-op-horecabestedingen-toch-aftrekbaar\/","title":{"rendered":"VAT on catering expenses still deductible"},"content":{"rendered":"<p>Entrepreneurs are NOT allowed to deduct VAT on catering expenses. Recently, the State Secretary nevertheless approved deduction in certain cases. However, this is subject to conditions.<\/p>\n<h4>Hospitality spending<\/h4>\n<p>Not deductible is VAT charged to a business in respect of:<\/p>\n<ul>\n<li>providing food and beverages;<\/li>\n<li>for on-site use;<\/li>\n<li>within the scope of the hotel, caf\u00e9, restaurant, boarding house and related business;<\/li>\n<li>to persons staying there for only a short time.<\/li>\n<\/ul>\n<p>This VAT is also NOT deductible when the drinks, meals and the like enjoyed are exclusively business in nature. You will find this deduction prohibition in <em>Article 15(5) of the <a href=\"https:\/\/wetten.overheid.nl\/BWBR0002629\/2021-07-01\" target=\"_blank\" rel=\"noopener\">Turnover Tax Act 1968<\/a><\/em>.<\/p>\n<p>Example<br \/>\nAn entrepreneur who provides courses that also include lunch. The entrepreneur buys this lunch from the meeting venue operator. The lunch is consumed in the restaurant of the meeting venue. This entrepreneur may not deduct the VAT charged on the purchase of the lunch.<\/p>\n<h4>Passed on<\/h4>\n<p>The Secretary of State's approval is articulated in a <a href=\"https:\/\/zoek.officielebekendmakingen.nl\/stcrt-2021-41482.html\" target=\"_blank\" rel=\"noopener\">decision<\/a>. VAT on catering expenses is WELL deductible if the entrepreneur:<\/p>\n<ul>\n<li>the performance does not decrease as an end-user;<\/li>\n<li>but performs the same service and passes it on to a third party;<\/li>\n<li>and must charge VAT in this regard.<\/li>\n<\/ul>\n<p>To the approval, the <strong>condition<\/strong> linked that the invoice states that the supply is (partly) a supply of food and beverages, so that it is clear that the customer is not entitled to deduct VAT (unless the customer can apply the approval himself).<\/p>\n<p>It is not entirely clear whether the amount of the catering expenses must be shown on the invoice (but it is obvious). It is also not clear whether it is permissible for the amount recharged to be less than the amount for which the food and beverages were purchased.<br \/>\nThe approval is laid down in the aforementioned decree in anticipation of a legislative amendment. Perhaps some more clarity will be provided when the law is enshrined.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ondernemers mogen de BTW op horecabestedingen NIET aftrekken. Recent heeft de Staatssecretaris in bepaalde gevallen aftrek toch goedgekeurd. Daar zijn wel voorwaarden aan gesteld. Horecabestedingen Niet aftrekbaar is de BTW die aan een onderneming in rekening is gebracht ter zake van: het verstrekken van spijzen en dranken; voor gebruik ter plaatse; binnen het kader van [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1135","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1135"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1135\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}