Gift voucher as a business gift

To be on the safe side, I am answering this assuming that you have given away a gift voucher for your own business and that the recipient of the voucher will therefore soon be making purchases in your shop.It is not a cost to you, as you have not purchased anything yourself. It is more of a loss of income.

In fact, when you issued that gift voucher (or when it was used, depending on the details), you would have had an income. You do not have that income now because you gave it as a gift. When the voucher is redeemed, I would issue a sales invoice for the value of the voucher, as you would for an other customer. Or enter it in the daily receipts, whatever. The only difference is that you have not had any cash received on it; you are, so to speak, paying for it yourself. This will ensure that your accounts are correct and you will not have made it more difficult than it needs to be. Regards, Jean (former accountant, Dexxter enthusiast) I have the same situation and see it from other than Jean.
A friend helped me with a photo shoot and in exchange I'm giving him a gift voucher for a massage at my own practice. When I spoke to a tax specialist, he said that I could simply enter this as an expense for the value of the gift voucher. In this case, it was for publicity (100% deductible). If you give a normal business gift, it is only 50% deductible.

Jean, please correct me if you think this reasoning is incorrect.