Definition
BUA (Dutch VAT deduction restriction)
Dutch BUA rule: VAT on staff benefits and client gifts is not deductible when the value exceeds €227 per person per year.
The Dutch BUA (Besluit Uitsluiting Aftrek omzetbelasting) restricts the deduction of VAT on staff benefits and client gifts. The threshold is €227 per recipient per financial year.
Gift cards are typically treated as vouchers for VAT purposes; VAT only crystallises on redemption. For single-purpose vouchers (fixed rate, fixed destination) this may differ — seek advice.
BUA sits alongside the WKR. A proper budget covers both the payroll-tax side (WKR) and the VAT side (BUA).