Meal vouchers for self-employed individuals: how does the taxation work?

What are meal vouchers for self-employed individuals?

A meal voucher is a benefit that allows employees to pay for meals, groceries or take-away at affiliated merchants (supermarkets, bakeries, restaurants, etc.). They exist digitally or on a card and are issued by recognized providers such as Sodexo, Edenred or Monizze.

As a sole proprietorship, you can grant meal vouchers to employees, provided you meet the conditions. They are then considered an extra-legal benefit, with specific tax rules.

To what extent are meal vouchers tax deductible?

If you provide meal vouchers to employees, the tax treatment is as follows:

• The employer contribution (maximum allowed portion paid by the business) is deductible as a professional expense. Note: deductibility is limited to €2 per voucher.

• The employee contribution (a minimum fixed amount that the employee must pay) is not deductible.

• The meal voucher is exempt from social security contributions and taxes if the conditions are met.

Currently, the rules are: employer maximum €6.91 per voucher, employee minimum €1.09, resulting in a maximum face value of €8.00 per day. Of this, €2 per voucher is tax deductible.

From 1 January 2026, the maximum employer contribution will increase to €8.91, bringing the maximum face value to €10.00, as the employee contribution remains €1.09. The maximum deductible amount will increase to €4 per voucher.

Note: you are not obliged to apply this increase; it is a legal maximum that you may choose to use.

What are the conditions to maintain the tax exemption?

To avoid tax issues, the following conditions must be met:

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1. A maximum of 1 meal voucher is granted per worked day.

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2. The employer contribution does not exceed the legal limit (currently €6.91, from 2026 €8.91).

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3. The employee contribution is at least €1.09.

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4. The vouchers are issued by a recognized provider.

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5. They are intended for the purchase of meals or food.

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6. The tax exemption only applies if all conditions are met.

If these conditions are not met, the meal vouchers may become taxable or subject to social security contributions.

What are the advantages and disadvantages for self-employed individuals?

Advantages:

• Tax-efficient: exemption from taxes and social contributions on the employer portion (if conditions are met)
• Simple administrative handling (one invoice from the provider)
• Opportunity to increase employees’ purchasing power at a lower cost than salary

Disadvantages:

• A sole proprietorship cannot grant meal vouchers to itself
• Limited to 1 voucher per worked day, which can increase costs if you work many days
• Only €2 per voucher is deductible as a professional expense
• Conditions must be strictly followed (otherwise you lose tax exemption)
• Costs of the provider + administrative management
• Increase to €10 in 2026 may lead to higher costs if you choose to apply it

How do you apply for meal vouchers as a self-employed individual?

Step by step:

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1. Choose a recognized provider (Sodexo, Edenred, Monizze).

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2. Create an account with your company number (VAT number) and bank details.

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3. Determine the number of vouchers per month per employee (based on worked days).

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4. Pay the employer contribution (currently max €6.91). The employee contribution (minimum €1.09) is paid by the employee.

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5. Provide the vouchers digitally or via a card.

Make sure to keep the invoice for your accounting – the provider’s costs are also deductible.

Which providers offer meal vouchers for self-employed individuals?

Yes, but within reasonable limits. You may grant one voucher per worked day. Some companies base this on workable days per year (e.g. 220 days).

From 2026, you may grant a higher value per voucher (€10), but this is not mandatory. It depends on your own business policy.

Which providers offer meal vouchers for self-employed individuals?

The main ones are:

• Sodexo (Lunch Pass)
• Edenred (Ticket Restaurant)
• Monizze (Meal Voucher)

Each has its own advantages in terms of card usage, digitalization and merchant network. Compare management costs and functionalities.

How do you record meal vouchers in the accounting of a sole proprietorship?

The following applies when you offer meal vouchers to one or more employees:

• The employer contribution (max. €2 per voucher) is recorded as a professional expense under “personnel costs”
• The employee contribution (€1.09) is private and normally not included in the accounting. Note: if the employee contribution is included in the invoice from the payroll provider and offset against your employer costs (salary, etc.), it must be added back as “other income”
• Keep the invoice from the card provider for your records

With PIA Go!, you can easily upload the invoice. Depending on your subscription, your accountant will ensure correct processing.

How do you record meal vouchers in the annual accounts of a sole proprietorship?

In your annual accounts, meal vouchers are included under professional expenses (personnel costs). They reduce your taxable profit, without social contributions on the employer portion.

From 2026, you can use the higher maximum amount (€10 per voucher with €4 deductible) if you choose to apply the increase.

Are meal vouchers interesting for self-employed individuals with a secondary activity?

Only if you also employ someone in your secondary activity to whom you want to grant meal vouchers. While it is not impossible, in practice this will rarely occur.

PIA Go! helps you handle meal vouchers correctly from a tax perspective

Granting meal vouchers? Smart, but it is important that everything is handled correctly from a tax perspective.

Try PIA Go! and discover how simple accounting can be.
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