Promotional merchandise may be included in tax expenditures also in the year 2018, but you need to be aware of restrictions.

The limit for one promotional item is 17 EUR

A promotional object does not need to be designated by a company name or logo, as it used to be in the recent past. That is the good news. However, it is necessary to notice some restrictions. For example, a gift voucher for purchase of goods and services is not subject to tax expenditures. The reason is that a gift voucher does not fulfill a promotional function but enables the holder to buy goods or services.
The most common promotional objects
  • Calendars, diaries, pens and stationery
  • Shield caps, caps, T-shirts and sweatshirts
  • Electronics, powerbanks, USB keys
  • Bags, backpacks, sport equipment
  • Wine
  • Greeting cards and announcement cards

Restrictions regarding promotional objects in the year 2018.

It is important to make sure that no promotional object exceeds the given financial limit. Other restrictions are related to wine. The law permits still wines, sparkling wines, still and sparkling fermented drinks at the maximum value of 5 % of the tax base in the given year. Other alcoholic drinks, such as hard alcohol or beer, are not permitted. If your main area of business is not production of tobacco products or alcoholic drinks, your tax expenditures may not include tobacco products that you provide as promotional merchandise.
Prepared in cooperation with