In 2025, the VAT on client gifts remains fully recoverable when the value of the gift – including packaging and shipping – does not exceed €73 VAT included per year per beneficiary; beyond that, the tax becomes non-deductible.
VAT 2025: €73 VAT included threshold, exemption cases, and concrete examples
Before placing the order for end-of-year gift boxes or the birthday mug for your best customers, check these tax rules: VAT deduction is only possible if the gift does not exceed €73 VAT included, serves a professional purpose, and supporting documents are kept.
- 🎯 Max €73 VAT included: ceiling valid until December 31, 2025.
- 📦 Ancillary costs (shipping, packaging) are included in the calculation.
- 🚀 Exemption maintained for promotional items and samples.
- 💼 Links to activity: no personal misuse is tolerated by tax law.
| Type of gift 🎁 | Unit value | VAT deductible? | Comment |
|---|---|---|---|
| Local gourmet box | €69 | ✅ Yes | Respects the threshold |
| Premium smartwatch | €210 | ❌ No | Exceeds €73 |
| Promotional pen | €3 | ✅ Yes | Promotional item, always deductible |
| Cinema gift voucher | €25 | ✅ Yes | Promotional use |
Need ideas under the threshold? Basque specialties discovered in Dancharia or the designer notebooks spotted in Barcelona appeal without increasing taxes.
Applying the €73 limit step-by-step
Imagine the company “Boutique Catalane” shipping 30 Mediterranean baskets at €72 VAT included each. The total invoice reaches €2,160. The VAT (20%) on each basket is recoverable; the expense is recorded in accounting under 6234 “Customer gifts.”
- 🗂️ Keep a beneficiary file with name, date, amount.
- 🧾 Archive the supplier invoice + delivery note.
- 🕵️♂️ In case of inspection, prove the “loyalty” link.
Profit taxation: declaration 2067, €3,000 threshold and penalties
Gift deduction from profit is not capped, but the administration monitors the proportion relative to turnover. When the annual total exceeds €3,000, line F of the general expenses statement becomes mandatory.
| Obligation 📑 | Threshold | Form | Penalty for omission |
|---|---|---|---|
| Declare gifts | > €3,000 | 2067 (companies) / 2031 ter (self-employed) | 5% of the amounts ☹️ |
| Justify professional interest | Always | Accounting documents | Partial charge rejection |
| Items ≤ €73 | Exemption | — | — |
- 💡 Tip: indicate the client reference on the invoice for simplified tracking.
- 📅 Perform a monthly check before closing to avoid “surprise” effects.
- ⚖️ The tax rules condemn “illicit” gifts (corruption).
Managers importing artisanal souvenirs from Ho Chi Minh City can rely on our Vietnam guide to manage costs while staying compliant.
Case study: the SME “Océane Guadeloupe”
This company sells flavored rum and offers, for the opening of a new sales point, 150 mini bottles of 50 ml (value €5) to its partners. Total amount: €750; VAT deductible, no 2067 statement, but a nominative list kept.
Gift strategy: optimize marketing and tax compliance
An effective client gift builds loyalty without hurting the margin. Businesses increasingly rely on useful, durable, and locally rooted items.
- 🌍 Regional souvenirs: Montpellier soap (Foch Street address, Montpellier).
- 🎒 Urban goodies: “NYC” tote bag (see New York).
- 🏝️ Exotic products: Tahiti vanilla (Papeete Market, 41 General de Gaulle Street).
- 🛒 Online platforms: compare Amazon and AliExpress to optimize unit cost.
| Type of item 🌟 | Marketing impact | Average cost | VAT tracking |
|---|---|---|---|
| Sicilian coffee pouch | Starts conversations | €8 | Deductible |
| Desk bonsai | Long lifespan | €60 | Deductible |
| Headphones | Premium | €95 | Non-deductible |
A start-up leader can mix digital gift vouchers (cinema, museums) and souvenir items like the Hungarian paprika from the Grand Market Hall, Budapest. Enough to stay under €73 while making a mark.
Tools and checklist for flawless management
Software like Pennylane or Axonaut now offer a “business gifts” module with €73 threshold alerts.
- 📝 Set the ceiling per contact.
- 📤 Automatically import the supplier invoice.
- 🔍 Generate the 2067 summary table in one click.
This automation prevents accounting errors and ensures compliance with tax rules.
FAQ: VAT and client gifts in 2025
- What is the maximum value to recover VAT? 🤔
The ceiling remains set at €73 VAT included per beneficiary per year until December 31, 2025. - Do I have to declare gifts of €50 if the annual total reaches €4,000? 📝
Yes: from €3,000 accumulated, fill out statement 2067 or section F of form 2031 ter. - Are vouchers subject to the same threshold? 🎟️
Yes for single-use vouchers; check the new 2025 doctrine for multi-use vouchers. - Does a gift given to an employee follow the same rule? 👔
No: it falls under the “benefits in kind” scheme, with Urssaf ceilings and non-deductible VAT. - What are the penalties if the declaration is omitted? ⚠️
A fine of 5% of omitted amounts (1% if expenses remain deductible and corrected).
