Entrepreneurs give gifts to customers, suppliers, and staff as a way of thanking them for their cooperation. These gifts are considered business gifts, and if they are given to existing relationships, the VAT can be fully deducted up to €227 excluding VAT. However, if the gift is given to a private individual or an entrepreneur who cannot reclaim the VAT, it cannot be deducted. If the gift is for the acquisition of a new customer, it is considered a sales cost and the VAT is fully deductible.
Source Lookforward.nl
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