reclaim VAT restaurant Germany

Restaurant VAT in Germany often partially deductible

VAT on food, drinks and restaurant visits in Germany is eligible for refund, but not automatically for the full amount: which part refund is possible for depends on what Germany itself would allow as deduction to its own entrepreneur for that type of expenses. Food, beverages and restaurant form one of the ten EU cost categories in which the Dutch Tax Administration and other member states classify expenses for the refund scheme. For this category, restrictions apply more often in practice than for example for fuel or tolls, because representation and accommodation costs in many countries are not fully deductible for domestic entrepreneurs either.

When processing a receipt for a business lunch or dinner in Germany, it is first established that it concerns this cost category, and subsequently assessed whether and to what extent Germany allows the associated VAT to be claimed back. That assessment differs per country: what in one