In practice, the deduction fits when you leave your usual municipality for work: visiting a client in another city, an industry fair or a job away from home. The meal must be yours; treating a client is a different kind of expense, entertainment, with its own rules. If you also stay overnight, the daily limits are different and higher, and accommodation is supported separately by its own invoice.
The tax agency scrutinizes this deduction closely: weekend meals, meals near your home, or anything paid in cash tend to be rejected. Keep the invoice or receipt plus the proof of electronic payment for every meal you deduct.
The typical mistake is deducting every meal of the month at the same café in your neighbourhood, or paying in cash. Another slip is going over the daily cap and deducting the full amount: whatever exceeds the limit does not reduce your net income. Note which client or task each meal relates to.
It is linked to deductible expenses (gastos deducibles) and to your net business income, and it ends up in the expense ledger and, through it, in your advance payments and your annual income tax return. For VAT, deducting meals has its own restrictions. kontora records each meal invoice as an expense in double entry bookkeeping.
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