Expenditure on small snacks are a tax expense

Expenses of businesspeople for small snacks and drinks (such as cookies, crackers, sandwiches, coffee, tea, water and juice) are deductible, regardless of whether they are served during discussions with partners in the office, or elsewhere – Article 16, Paragraph 1, Point 28 of the Law on Corporation Tax and Article 23, Paragraph 1, Point 23 of the Law on Income Tax of Individuals. The interpretation of the Ministry of Finance was established on 25th November, 2013. (DD6/033/127/SOH/2013/RD-120521)