A valuable attention, but under accounting supervision
This year, you have decided to build customer loyalty by offering them a gift for the end of the year or the new year. An initiative that will certainly be popular with your marketing and sales teams. But, while offering a gift to your customers can strengthen your business relationships, it is essential to master the accounting and tax rules to avoid any missteps.
Indeed, although the deductibility thresholds will be maintained in 2025 in France, their revision is scheduled for January 1, 2026. It nevertheless remains crucial to correctly apply the current French regulations.
In this article, we have summarized for you how to correctly account your customer gifts in France, the key points of the applicable rules, and the risks incurred in the event of non-compliance.
Why and how to record customers gifts
In France, customer gifts, are often used to build customer loyalty or thank your business partners, must be recorded in your accounts to ensure complete transparency.
What elements should be included in your French books?
The cost of purchasing the gifts (including incidentals, such as personalization or delivery).
Their correct allocation: they can be accounted for as advertising costs or commercial costs, depending on their purpose.
The amounts must appear in the expense accounts. In France, they are generally recorded under item 6234 – Advertising Gifts or equivalent, depending on your accounting plan.
Current accounting rules for customer gifts
Tax deduction ceilings in France
Customer gifts remain in France deductible from the company's results provided that:
That they are offered in the direct interest of the activity.
That their amount does not exceed €73 including tax per beneficiary per year. This threshold, in force until the end of 2025, will be reassessed from January 1, 2026.
For higher amounts, a clear justification is required in France, such as a direct link to a commercial event (product launch, trade show, signing of a major contract) or a special occasion (end-of-year celebrations, anniversary of a strategic partnership, inauguration of premises).
Mandatory mention on French invoices
Any gift offered, over €150 excluding tax, must be explicitly mentioned on the supplier's invoice to ensure tax traceability.
French VAT: a point of vigilance
If the value of the gift exceeds €73 including VAT, the VAT on the purchase will not be deductible.
Below this threshold, VAT deduction remains possible, provided that supporting documents are kept.
Risks in case of non-compliance with French laws
Failure to comply with the rules for accounting for customer gifts may result in:
A tax adjustment: Unjustified or incorrectly accounted for gifts can be reincorporated into taxable income, thereby increasing your tax base.
VAT penalties: Mismanagement of VAT can result in penalties and late payment interest.
Loss of credibility with business partners: In the event of an audit, complete transparency builds trust in your business relationships.
Concrete examples
Case 1: A French SaaS SME offers personalized bottles of wine to its customers during the end-of-year holidays. Unit value: €50 including VAT. These gifts can be counted as commercial expenses and the VAT is deductible, because the value is below the ceiling.
Case 2: A French IT services company organizes a customer event and offers gift boxes worth €120 including tax per participant. Here, the tax deduction is only possible if the company justifies the direct interest of these gifts for its activity. The VAT on the purchase will not be recoverable, because the amount exceeds €73 including tax.
How Blendy Helps You Master Customer Gift Accounting
At Blendy, your French digital accountant, we know that the accounting and tax management of customer gifts can generate many questions and uncertainties about the tax rules to be respected.
Thanks to our mastery of finance tools and apps, such as Pennylane, and our accounting expertise, we help our clients to:
Ensure correct accounting of gifts according to current tax rules.
Analyze advertising and marketing spend to ensure compliance.
Anticipate regulatory changes, particularly for 2026, and ensure flawless management.
Our teams support you to avoid pitfalls, optimize your deductions and guarantee total transparency in your accounts.
Conclusion: Offer, yes... but with control!
Customer gifts can be a powerful lever to retain your business partners, but their management must be impeccable. With the current rules and the revisions planned for 2026, it is crucial to remain vigilant and well advised.
Do you have any questions or need support?
Contact Blendy, your digital accountant, today to optimize the accounting and tax management of your customer gifts!
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