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Restaurant costs

CM
12/07/2025
Question

I notice that you do not include non-deductible vAT on, for example, restaurant costs, car expenses, etc. in box 82. The amounts to be entered in boxes 81, 82 and 83 must be increased by the amount of non-deductible vAT insofar as this vAT relates to the economic activity of the declarant. Example: purchase of a passenger car in Belgium for an amount of EUR 25,000 (+ vAT EUR 5,250). Private use: 30% (the non-deductible vAT relating to the economic activity of the declarant amounts to 20%, taking into account the restriction imposed by Article 45, § 2, first paragraph, of the vAT Code). Schedule 83: 70% from 25,000 + 20% from 5,250 = EUR 18,550.00Schedule 59: 50% from 5,250 = EUR 2,625.00 (point 161 of the vAT declaration explanation).

Yes, it is :)

Feel free to enter something with, for example, 100% business-related and 75% vAT deduction. The non-deductible VAT, in this case 25%, will be included in the relevant vAT grid.

The restaurant costs account is now set at 69% business use, possibly due to the tax deductibility of the expense. However, 100% business restaurant costs must be included in grid 82 of the vAT declaration for the full amount (including non-deductible VAT). Where 31% of this amount must be declared as a disallowed expense. Where is the disallowed portion of 31% of this expense parameterised, because if you enter 100% business expenses in the cost category, grid 82 is correct (100%) but does not include anything in the rejected expenses. How to set this correctly?

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