{"id":82788,"date":"2025-12-15T17:09:55","date_gmt":"2025-12-15T16:09:55","guid":{"rendered":"https:\/\/dexxter.be\/beroepskost\/restaurant-costs\/"},"modified":"2026-05-11T14:43:00","modified_gmt":"2026-05-11T12:43:00","slug":"restaurant-costs","status":"publish","type":"beroepskosten","link":"https:\/\/dexxter.be\/en\/business-expense\/restaurant-costs\/","title":{"rendered":"Restaurant costs"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Deducting restaurant costs as a self-employed person in Belgium<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">As a self-employed person in Belgium, you can <a href=\"https:\/\/dexxter.be\/en\/when-is-a-restaurant-or-cafe-visit-allowed-in-your-accounts\/\">deduct restaurant costs<\/a> from your taxable profit, provided you meet certain conditions. Here is what you need to know to do it correctly:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Conditions for deductibility<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business Context<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can only deduct restaurant costs if they were incurred in a business context. This means that the expenses must have been incurred during a business meeting, conference, or other professional event.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Supporting Documents<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Keep all receipts and invoices that justify the expenses incurred. These supporting documents must include the date, amount, name and address of the restaurant, as well as a description of the services provided.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Participants<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It must be clear who participated in the meal. You can demonstrate this, for example, by writing the names of the participants on the back of the receipt.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tips for entering restaurant costs<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">1. Detailed receipts and invoices<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keep all supporting documents<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ensure that you keep all receipts and invoices relating to restaurant costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Details on the receipt<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Check that the receipt includes the date, amount, name and address of the restaurant. Also add a brief description of the business reason for the expenses.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2. Note participants and purpose<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Participants<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Write the names of the people who were present on the back of the receipt or invoice, and state their business relationship to you (e.g. customer, business partner).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Purpose of the meal<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Briefly note the business reason for the meal, such as \u2018Lunch meeting with customer X about project Y\u2019.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3. Stick to the deductible percentage<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>69% deductibility<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Be aware that only 69% of restaurant costs are deductible. Enter this correctly in your accounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>VAT not deductible<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Remember that vAT on restaurant costs is not deductible, except in specifically defined situations.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">4. Register your expenses accurately<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Correct category<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ensure that you enter restaurant costs in the correct category in your accounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Regular updates<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Update your accounts regularly to avoid forgetting or losing track of your expenses.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">5. Limit your private expenses<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Business context<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ensure that the expenses are incurred in a business context. Private meals are not deductible.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Shared meals<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If a meal is both private and business-related, split the costs and only enter the business portion.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">6. Reasonableness of expenses<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Reasonable amount<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ensure that the expenses are reasonable and proportionate to the nature of your company and the specifically business occasion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Excessive expenses may be rejected by the tax authorities or give rise to a tax audit!<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">7. Use software for your bookkeeping<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Digital tools<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consider using Dexxter, the software that helps you <a href=\"https:\/\/dexxter.be\/en\/expenses\/\">easily register<\/a> expenses and digitise supporting documents.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mobile apps<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can also use the Dexxter mobile app to scan and save receipts immediately after your meal.<\/p>\n","protected":false},"featured_media":82652,"template":"","activiteiten":[],"class_list":["post-82788","beroepskosten","type-beroepskosten","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/beroepskosten\/82788","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/beroepskosten"}],"about":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/types\/beroepskosten"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/media\/82652"}],"wp:attachment":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/media?parent=82788"}],"wp:term":[{"taxonomy":"activiteiten","embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/activiteiten?post=82788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}