VATLive > Blog > VAT > France confirms entertainment expenses must be in company’s name - Avalara

France confirms entertainment expenses must be in company’s name

  • VAT
  • 24 September 2013 | Richard Asquith

France confirms entertainment expenses must be in company’s name

The French Supreme Court has confirmed that French VAT may only be deducted on restaurant entertainment costs if the receipts are in the name of the company.

The case involved staff of a company who paid for restaurant bills, and had the receipt prepared in their name.  The staff were on per diem, daily expense allowances from their employer.  However, the French VAT code does not permit the deduction of VAT if the invoice is not made out to the company.  This was confirmed by the Supreme Court (SARL Laboratories Vitarmonyl).


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.