All expenses > Commercial samples

Commercial samples

Tax audit risk

Easiness to justify
Average amount deducted€ 250-500 per yearFrequency2-3x per year
Deducted by86% of independentsRecommended by0% of independentsDo you deduct this expense?Would you recommend this expense?

For taxes, there is only one rule: the product must belong to the company.
This is logical, the costs incurred in the production of commercial samples are only deductible for products that the self-employed person sells or produces himself. It cannot be called a sample if it is not a “homemade” object.


⚠️ Be careful, you will always need to provide proof that you have distributed these samples to your customers or potential targets - otherwise you risk being refused in the event of a tax audit.
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