Detailed Explanation
How it works
Common blocked items include motor vehicles for passenger transport (with exceptions), food and beverages, club membership, construction of immovable property, and goods given as gifts or free samples.
Frequently asked questions
What are examples of blocked credit?
Motor vehicles (up to 13 seats), food and beverages, club membership, construction of immovable property, and free samples/gifts.
Are there exceptions to blocked credit?
Yes, such as vehicles for further supply or passenger transport, and obligatory employee benefits.
This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.