# Can I claim Advertising and Marketing (Reclame- en Marketingkosten) as a business expense in Netherlands?

**Yes, fully claimable.** Advertising, digital marketing, website costs, trade show fees, and promotional materials are fully deductible as revenue expenses for Dutch VPB. There is no restriction provided the spend has a genuine business purpose. Cross-border digital advertising services from Google, Meta, and LinkedIn require reverse charge BTW accounting.

Typical amount: No cap on deductible marketing spend. Google Ads invoices are reverse-charged at 21% BTW (neutral for fully BTW-registered businesses). Business gift BTW threshold: EUR 227 per person per year (2025).

## What Belastingdienst (Dutch Tax and Customs Administration) says

Wet VPB 1969 Art. 8 jo. Wet IB 2001 Art. 3.8: marketing costs are deductible as ordinary business expenses. Wet OB 1968 Art. 12 lid 3: reverse charge BTW on electronically supplied services received from non-Dutch EU and non-EU suppliers (Box 2 BTW return).

## When you can claim

- Online advertising: Google Ads, Meta Ads, LinkedIn Ads, TikTok Ads
- SEO services, content creation, copywriting, video production, and photography
- Trade show attendance fees, exhibition stand costs, and trade conference registrations
- Website maintenance as a revenue expense; significant new website builds may be capitalised over 3-5 years
- PR agency fees, social media management, and branded merchandise given to clients

## When you cannot claim

- Domain name and trademark acquisition costs where they create a long-lived intangible asset (capitalised, not expensed)
- Individual business gifts exceeding EUR 227 per person per year trigger BTW accounting (fictieve levering): the BTW cost is not recoverable

## Good to know

**Pro tip:** Apply reverse charge BTW on all foreign digital advertising invoices (Google, Meta, LinkedIn). Enter both the output BTW and the corresponding input BTW in Box 2 and Box 5 of the quarterly BTW return. For fully BTW-registered businesses this is cost-neutral but must still be reported: failing to do so is a common audit finding.

**Important:** Significant new website development costs may need to be capitalised rather than expensed if they create a lasting asset. Routine maintenance and content updates remain revenue expenses.

Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/

## Related expenses

- [Professional Fees (Accountant, Legal, Advisory)](https://accounts-os.com/nl/expenses/professional-fees-nl)
- [Business Meals and Entertainment (Gemengde Kosten)](https://accounts-os.com/nl/expenses/meals-entertainment-nl)