Input credits you cannot claim

Some input credits are blocked by law even if you have a valid invoice and use the item for business.

Common blocked items

• Motor vehicles (with limited exceptions like transport businesses)
• Food and beverages, outdoor catering, club memberships
• Goods or services for personal consumption
• Goods lost, stolen, destroyed or given as free samples
• Works contract and construction of immovable property (with exceptions)

Claiming a blocked credit invites interest and penalty, so flag these when you reconcile.