You can claim the cost of entertaining clients to grow and develop your business, promoting goods and services.
For each Entertainment receipt, only 50% of food and drink consumed away from your business premises is considered to be an entertainment expense. When entering Entertainment expenses in Hnry, please enter the total value of the receipt, and we will work out any proportion that is claimable.
A single coffee or sandwich is not claimable as an entertainment expense, nor are drinks with your mates at the pub.
N.B: Any Entertainment receipts must clearly indicate multiple persons present.
IRD maintain an acceptable range of Entertainment expenses based on industry/job type. If you claim in excess of this range then IRD may ask you to justify your expense claims.