vAT deductible from representative expenses?

That's right, if you are subject to VAT, the vAT is deductible in the same proportion. There are a few exceptions, such as restaurant costs and business gifts, ...

Yes, I acknowledge that. But my accountant said that none of my entertainment expenses are vAT deductible...:/

Of course, I'm not going to contradict your accountant. If that is your accountant's opinion, I would follow his advice. I'm basing my opinion on my own situation.

Yes, what are entertainment expenses, of course :)

If I put a logo on my car, or have some brochures made, or have my website made... Those are also entertainment expenses for which I would certainly (even fully) recover the vAT.

If I go to the fitness and to the hairdresser, are those representation expenses? Perhaps, but they are of a completely other nature than the examples above. In that case, I would follow your accountant's advice that you cannot reclaim vAT on those expenses. I acknowledge that as a model you may have a greater need for this, but your accountant may be less familiar with it.

KN, I acknowledge your reasoning. That's why I posted it in the group. I heard from colleagues that their accountants say something other, hence my question. :/