Opening reception

You can include all of this in your business. If purchases have been made that feature your advertising, you can also include this as advertising.

Kind regards, Kurt

Please note: Advertising and publicity can indeed be claimed in full. Think of flyers, banners, etc., anything stating your logo or name. The rent of glasses and tables can also be claimed in full.

The gifts are promotional gifts and are subject to other rules:

vAT: only recoverable if the gift is cheaper than €50 (excl. VAT), Spirits and tobacco products are never vAT recoverable.

Professional %: Purchase value less than €125 (incl. VAT) 50% deductible, higher than €125 = 100% deductible provided tax form is completed

So don't just enter everything to 100% ;)

But congratulations on your start-up and good luck!

-Pim

Thank you, Pim, for the clarification!

Anne,

Pim, do you perhaps have a list of all these rules, because I can't find them back. A list would be really useful ;)

Hi Anne,

Experience has taught me a lot and I did study some accounting at school. But I took a look in the learning center and you can actually find all this there too. For example, I searched for 'business gifts' and got the next article from Dexxter, which basically says the same thing:

https://dexxter.be/relatiegeschenk-aftrekbaar-boekhouding-sole proprietor/?utm_source=learning_center&utm_medium=referral

For reception costs and publicity costs, this is normally already stated correctly in Dexxter. They refer to publicity as 'marketing | advertising of all kinds', but it is the same thing. Another interesting article about reception costs, and one about restaurant costs, is included for free.utm_source=learning_center&utm_medium=referral">https://dexxter.be/representatiekosten-betekenis/?utm_source=learning_center&utm_medium=referral

https://dexxter.be/beroepskost/reception-costs-als-aftrekbare-kost/

https://dexxter.be/restaurantkost-vs-reception-costs/?utm_source=learning_center&utm_medium=referral

It takes a bit of searching, but you can actually find a lot of information in Dexxter, and if not, you can ask other questions here! ;D

Great!