Deductibility: good reasons to choose Maletti baskets

How to deduct VAT, as well as the cost of baskets as business gifts

Christmas holidays are getting closer and closer, a period full of gifts not only for families, but also for companies. Corporate Christmas gifts are in fact widely used, because they serve companies to create a strong and lasting bond with customers and suppliers. For this reason it is important to choose a gift that will be first of all welcome, and then also useful; if this is also deductible, even better.

The Maletti food baskets meet these requirements: they are the result of a careful and consistent selection of products of the highest quality, difficult to find through the classic purchasing channels. They are therefore a welcome and delicious gift, as well as suitable for celebrating Christmas and New Year in the best way.

If food and wine baskets are included in entertainment expenses, and are subject to a certain expenditure threshold, they may also benefit from deductions. An additional advantage for those who choose one of the different Maletti packages that fall within this threshold as an exquisite corporate gift.

Deductibility and deductions for Maletti food baskets

All entertainment expenses are deductible: these are expenses incurred free of charge (therefore not as compensation for a service) for purposes; promotional or public relations. A Christmas gift is included in entertainment expenses if it meets two main requirements: the cost does not exceed 50 & euro; (VAT included) and is bestowed on customers . If donated to employees, in fact, it is; considered as an expense for work performance, therefore it cannot; be inferred.

In addition to being entertainment expenses, corporate gifts if they are not assets that are the subject of the activity; - constitute a free transfer. Consequently It is possible to combine deductibility and deductibility . For businesses, therefore:

  • if the unit cost is; less than € 50, including VAT, VAT can be deducted from the purchase tax. The subsequent free transfer is; excluded from the VAT field. The expense is therefore included; in the annual deductible limit, and it is; in full if the value is; less than 50 & euro ;;
  • if the unit cost is; instead of more than 50 & euro;, VAT included, the VAT is non-deductible, and the subsequent free transfer is always excluded from the VAT field.

To take advantage of these advantages, Maletti has created and curated several Christmas food baskets that fall within the limits we have just seen.

Which Maletti food and wine baskets to choose as corporate gifts?

Each Maletti basket has its own peculiarity , a basic theme that helps to create a real journey into the typical flavors of our Italian tradition. Consequently, each package has specific characteristics, and all of them can count on selected products of the highest quality; and with an unmistakable taste, which will surely be appreciated by those who receive them.

Among the many baskets proposed, it is possible to choose those that fall within the threshold to take advantage of deductibility; and deductibility, for example:

  • Fanciful Dinner : it lives up to its name by containing many typical Christmas delights. Perfect as a corporate gift, also thanks to the low price;
  • Il Pensiero Felice : elegant and refined packaging, with different sweet and savory foods to be enjoyed in company;
  • Christmas gift : affordable, it contains all the delicious foods needed to celebrate family celebrations;
  • Emilia Gourmet : a package full of typical products of the Bolognese area, one of the culinary traditions more appreciated throughout Italy.

If, on the other hand, you want to make even more baskets; unique and particular, Maletti offers the possibility always remaining below the threshold of 50 € more VAT to create personalized baskets with your favorite food and wine products, in order to have a truly heartfelt and personal gift, different from all the others.