- Distinction between personnel and non-personnel (external) for Christmas packages.
- For personnel, VAT on the purchase of Christmas packages is accounted for using a fixed percentage.
- For non-personnel, the provision is considered a distribution to third parties, and VAT on purchase costs is not reclaimable (may be partially reclaimable depending on accounting treatment).
- Non-reclaimable VAT adds extra costs for the organization providing the packages.
- It is advisable to consider different VAT treatments when budgeting for Christmas packages to avoid exceeding the budget.
Source: efkbelastingadviseurs.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
