It is important to remind though, that from January 1st, 2017, the catering costs paid by the employer may be excluded from taxation, if following criteria have been met:
  • Employer has least 6 employees;
  • Economic activity of the employer for at least 1 full calendar year prior to the taxation year;
  • Employer covered the staff catering expenses not exceeding 5% of the total annual gross salary fund;
  • Employer has no tax debts above 150 € during pre-tax year.
  • Employer has not been found guilty related to illicit employment or hiding a work-related accident.
For more information on the subject, please see our Latvian webpage: