Can I Claim Meals and Entertainment as a Business Expense in France?
Partly. Business meals with a client, with a clear purpose and an invoice in the company's name, are a company cost. Meals for staff can be a benefit in kind, valued at EUR 5.50 per meal in 2026.
Finn does your books in France
AccountsOS keeps the books for France businesses, tracks tax deadlines and handles expenses, in plain English. Ask Finn about yours, no signup needed.
What Direction générale des Finances publiques (DGFiP) says
A meal is deductible when it is a real business expense: a lunch with a client, a team meal during a trip, a dinner at an event. The company needs the restaurant invoice, which shows the VAT, and a note of who attended and why. Restaurant services are taxed at the 10% intermediate rate, and whether the VAT can be deducted depends on the rules for the type of cost, so book the VAT shown on the invoice and ask your expert-comptable how it goes on the CA3. A meal paid for by the company for staff or a director can also count as a benefit in kind. The Urssaf valuation is a flat rate of EUR 5.50 per meal in 2026. A director's lunch alone on an ordinary working day is generally private, and the company must not pay for ordinary daily food, because that is a private expense that the tax office can add back to income. Entertainment in the form of gifts follows its own reporting rules. Keep to the principle that every meal should tell a story the tax office can follow: who, when, why and how much.
When you can claim
- Lunch or dinner with a client or prospect, with a note of the attendees
- A team meal during a business trip
- Catering for a meeting or training day held by the company
- Staff meals provided by the company, valued as a benefit in kind
- Refreshments for clients at the company's premises
- Meals at a trade fair or conference with a business purpose
When you cannot claim
- A director's ordinary daily lunch with no business purpose
- Family or friends' meals paid by the company
- Alcohol or meals during a private holiday
Good to know
Pro tip: Photograph the receipt on the day and send it to Finn with the names of the people at the table. It takes ten seconds and settles any later question.
Important: The meal benefit figure comes from the Urssaf valuation table for 2026. It can change each year, so Finn uses the table for the year of the meal.
Related expenses
Stop guessing what you can claim in France
AccountsOS automatically categorises expenses with Direction générale des Finances publiques (DGFiP)-aware rules and tells you exactly what is claimable.
Try Free