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Deduction limits in Belgium

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Deduction limits in Belgium

As a general rule, input VAT can only be claimed where the expenses are directly linked to the business activity of the company. In addition, an invoice must be generated according to Belgian invoicing rules and all other VAT return formalities must be met.

There are a number of items where the tax authorities only allow VAT deduction up to a certain limit. The following list provides some examples of specific VAT deduction limits:

  • Conferences: 100%
  • Accommodation and hotel: 0% (unless incurred by an employee providing goods or services away from business premises)
  • Restaurants: 0%
  • Car hire: 50%
  • Car repair: 50%
  • Taxi: 100%
  • Bus: 100%
  • Entertainment expenses: 0%
  • Telephone: 100%
  • Diesel: 50%
  • Tolls in highways: Not applicable
  • Advertising: 100%
  • Books and equivalent materials: 100%
  • Business gifts: 0% (if below the 50€ threshold