reclaim VAT restaurant France

Restaurant and food costs fall under a separate category

VAT on food, beverages and restaurant visits in France is one of the ten cost categories for which the European refund scheme applies, but that does not automatically mean that every euro of it can be claimed back. Directive 2008/9 leaves it to the refund country itself to decide whether and to what extent it allows VAT on a particular cost category for foreign entrepreneurs. France has its own rules on this point, and these are set out per cost category in the Requirements list that the Tax Administration maintains per country. For anyone who eats, drinks or dines out for business purposes in France — for example during a trade fair visit, a client meeting or a business trip — that list is the starting point to see what does and does not count.

An important distinction in this regard is the business nature of the expense: a receipt must show that it is a business meal or consumption