Meal vouchers are a tax-efficient benefit available to directors of one-person companies (BV/SRL) in Belgium. This article covers who qualifies, what the 2026 rules and amounts are, and how to encode a Monizze invoice correctly in Accountable. 😊
ℹ️ This article is for one-person companies (BV/SRL) only. Self-employed natural persons (eenmanszaak / indépendant en personne physique) cannot deduct meal vouchers as a professional expense.
Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
You will also find a step-by-step guide to splitting the invoice and a handy encoding recap table.
💡 Who can use meal vouchers?
Meal vouchers are a tax-efficient way to supplement your remuneration as a company director, and they are only available to one-person companies (BV/SRL).
⚠️ If you operate as a self-employed natural person and accidentally paid a Monizze invoice, do not encode it as a professional expense. Simply classify the bank transaction as a personal payment in Accountable.
⚠️ If you have employees, you must grant them meal vouchers of the same value.
💰 What are the benefits?
As an employee (company director):
Up to €196.20 net per month (based on 20 working days at €10/day, minus €1.09 personal contribution)
Up to €1,960 net per year (based on 220 working days)
Fully exempt from personal income tax
No social security contributions due
As an employer (your company):
No employer contributions on the voucher amount
No social charges
Up to 3x cheaper than an equivalent salary increase
€4 per voucher deductible as a business cost (only when applying the maximum employer contribution of €8.91)
📌 Practical rules (as of 1 January 2026)
Maximum €10.00 per working day (previously €8.00)
Employer pays a maximum of €8.91 per voucher (previously €6.91)
Employee contribution: minimum €1.09 per voucher (unchanged)
Must be issued via an approved provider (Sodexo, Edenred, Monizze)
💡 Good to know: You are not required to go up to €10. You can continue at €8 if you prefer, but you will then only get €2 of tax deductibility per voucher instead of €4.
🔍 What does a Monizze invoice look like?
A Monizze invoice typically contains two separate cost components:
The meal voucher value itself: e.g. 20 vouchers x €8.91 (employer part), at 0% VAT
Admin fees on meal vouchers: the management cost charged by Monizze, at 21% VAT
These two components must be encoded as separate expense lines in Accountable.
👉 How to split the invoice in Accountable
When adding a Monizze expense, create two Items:
Item 1: Meal vouchers
Category: Meal vouchers (chèques-repas / maaltijdcheques)
Amount: number of vouchers x employer contribution (e.g. 20 x €8.91 = €178.20)
VAT: 0% -> Item is exempt from VAT
Item 2: Administrative fees
Category: Admin fees on meal vouchers
Amount: Monizze services fees as shown on the invoice, VAT included
VAT: 21% (deductible)
⚠️ What if there is still a remaining amount to link?
After linking your bank transaction to the expense, Accountable may show a remaining balance to link. This is normal.
It happens when the total bank payment is higher than the total of the two encoded expense lines. You can safely ignore this message as long as both lines are correctly encoded.
📋 Encoding recap
Expense line | Category | VAT |
Meal vouchers (employer part) | Meal vouchers | 0% |
Admin fees on meal vouchers | Monizze services fees | 21% deductible |
Remaining balance to link | N/A | Can be ignored |
Key takeaways
Meal vouchers are available to directors of one-person companies (BV/SRL) only, and employees must receive the same value.
From 1 January 2026, the maximum voucher value is €10.00 per working day, with an employer contribution of up to €8.91.
A Monizze invoice must be split into two separate expense lines in Accountable: one for the voucher value (0% VAT) and one for admin fees (21% VAT).
A remaining balance shown after linking your bank transaction can safely be ignored if both expense lines are correctly encoded.
Need help? Chat with us or email support@accountable.eu, we're happy to help.