Business · VAT, gifts, receptions
VAT on wine: what you can recover, what you can't
A bottle given to a client and a bottle served at a drinks reception do not follow the same rule. The first can be recovered up to €73 incl. VAT per person per year; the second can be recovered if the reception serves the business. The details, the paperwork to keep, and the cases where the answer is no.
The rule in two lines
The rule commonly applied in France in 2026. The thresholds change: confirm with your accountant (expert-comptable) before placing the order.
Gifts to clients and partners
The VAT (TVA) on a gift is deductible if its value incl. VAT does not exceed €73 per recipient per year. Above that, the VAT on the whole gift is lost, not just the part above the threshold.
Receptions, drinks, meals
The wine at a company drinks reception, a seminar or a dinner with clients is deductible when the reception has a business purpose, with an invoice in the company's name.
Private consumption
Wine drunk by the managing director at home, or given with no link to the business, is not deductible. An invoice in the company's name changes nothing.
Gifts to employees
That is a different page: gifts to employees fall under URSSAF (French social security) and works council (CSE) rules, with a separate annual ceiling. The year-end client gifts page deals with clients, not employees.
The €73 threshold in practice
The threshold is assessed per recipient and per calendar year, postage and packaging included. Two bottles at €30 plus an €8 gift box and €12 delivery come to €80: above. Three bottles at €20 delivered together to the same client come to €60: below. The threshold is revised from time to time; it was lower a few years ago and may go up again.
A company that gives 40 bottles to 40 clients stays within the threshold. The same company giving twice in the year, a bottle in June and a gift box in December, has to add the two together. What counts is the annual total per person, not the price of each delivery.
| Gift per client | Value incl. VAT, postage included | VAT |
|---|---|---|
| 1 bottle at €25, €6 gift box, €3 shared postage | €34 | Recoverable |
| 2 bottles at €30, €8 gift box, €12 postage | €80 | Lost on the €80 |
| 1 magnum at €60, €10 gift box, handed over in person | €70 | Recoverable |
| 1 bottle in June at €40, 1 in December at €40 | €80 over the year | Lost on the total |
Professions that give a lot to a few clients should read the page for law firms, notaries and accountants: the threshold question comes up with every file. Accountants: a simulator to pass on to your clients does the calculation by category of recipient, with the statement of general expenses.
Receptions: what the tax authorities look at
The wine at a launch party, an annual evening or a closing dinner is deductible when the reception serves the business: clients, prospects, partners, press, or employees in a work setting. The invoice must be in the company's name, and a guest list or a note on the purpose of the reception is advisable. It is not compulsory, but it is what you will be asked for in an audit.
Deducting the VAT and deducting the expense from corporation tax are two separate questions. The expense is deductible if it is incurred in the interest of the business and reasonable given its activity. A dinner at €200 a head for a ten-person small business may be challenged; drinks at €15 a head never are. The wine for a corporate event page gives the quantities and the budget per head.
The paperwork to keep
- The invoice in the company's name, showing the VAT, the quantity and the unit price. A till receipt with no name is not enough.
- The list of recipients for gifts: who received what, and on what date. That is what proves the per-person threshold was respected.
- The purpose of the reception for drinks and dinners: an invitation, an agenda, a list of those present.
- The delivery note when the wine goes to several addresses: it justifies the postage per recipient.
A quote drawn up by Transvins carries your company's name, the detail per bottle and the postage shown separately. That is the document that makes the breakdown per recipient possible.
Do postage and the gift box count towards the €73?
Yes. The threshold is assessed on the total value of the gift incl. VAT, packaging and delivery included. An individual delivery at €12 tips a €65 bottle over the threshold; a grouped delivery to the office, then handing it over in person, keeps it below.
Can you give the same client gifts several times a year?
Yes, but the values add up. The threshold is annual and per recipient: two €40 gifts in the year exceed €73, and the VAT on both is lost. Keeping the list of recipients is what avoids the nasty surprise in December.
Is the wine at a seminar deductible?
Wine served during a seminar, a team dinner or drinks with clients counts as entertainment expenses. It is deductible when the reception has a business purpose and an invoice in the company's name. A reasonable amount per head protects the deduction from corporation tax.
What happens if the gift exceeds the threshold?
The VAT cannot be recovered on the whole gift, not just on the part above €73. An €80 gift incl. VAT loses the VAT on €80. The expense generally remains deductible from corporation tax if it is in the interest of the business.