Meal deliveries (like Lieferando)
Easiness to justifyAverage amount deducted€ 120-150 per monthFrequency4-5x per month
Even a delivery from Lieferando can be a business dinner.
When you invite a business partner or customer to dinner in your office, from a tax point of view, it is like hosting a meal in a restaurant. You can therefore deduct 70% of the entertainment costs as business expenses. The invoiced sales tax is also fully deductible as input tax. However, hospitality at your home is not deductible.
Of course, you always have to prove the professional character of the costs and the same rules apply as for the entertainment in a restaurant.