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Danish taxmen are even harsher than the UK version. Not only did they not allow businesses the cost of providing lunch to business contacts and employees - they even wanted to charge VAT on "putting business goods to private use". The European Court restored sanity: in a business meeting, it's more sensible to give people something to eat and drink than it would be to make them all go out to find their own food. So refreshments in a business meeting - whether it's for employees or outsiders - aren't charged to VAT as a "deemed supply". On the other hand, the UK rules disallow any input VAT on the cost of providing "hospitality of any kind" for people who aren't employees - whether it's a meeting or a jolly, you can't claim the VAT on entertaining customers or suppliers. If you aren't sure what you can claim, we'll be happy to advise you.  |