EFPIA
THRESHOLDS FOR MEALS & DRINKS
These thresholds should be the final consideration when arranging hospitality associated with an event. All other requirements, associated with hospitality, of the relevant code(s), should be complied with.
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Albania
Albania
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Andorra
Andorra
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Austria
Austria
Lunch: -
Dinner: -
Meal: Lower than 85 € incl. VAT and / or charges & gratuities
Day: -
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Belarus
Belarus
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Belgium
Belgium
Lunch: 45 € incl. VAT for events taking place over several days (subject to visa procedure). 23 EUR/h with a maximum of 45€ for stand-alone events
Dinner: 90 € incl. VAT for events taking place over several days (subject to visa procedure). 23 EUR/h with a maximum of 90€ for stand-alone events
Meal: -
Day: The maximum hospitality of 40 euros (lunch) + 80 euros (dinner) can only be offered if the programme includes at least six hours of scientific activities.
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Bosnia and Herzegovina
Bosnia and Herzegovina
Up to the maximum amount of 100 BAM (51*€) per person and per meal; and this form of hospitality must be restricted to refreshments and/or food and beverages during the meeting.
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Bulgaria
Bulgaria
Lunch: 80 BGN (41 €) incl. VAT
Dinner: 120 BGN (62 €) incl. VAT
Meal: -
Day: 200 BGN (102 €) incl. VAT
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Croatia
Croatia
Lunch: -
Dinner: -
Meal: 500 HRK (67 €)
Day: -
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Cyprus
Cyprus
Lunch: -
Dinner: -
Meal: 70 € ex. Tax & gratuities
Day: -
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Czech Republic
Czech Republic
Lunch: < 6 hours of scientific activities 1500 CZK (58 €) inkl. VAT
Dinner: > 6 hours of scientific activities 1500 CZK (58 €) inkl. VAT
Meal: -
Day: > 6 hours of scientific activities 3000 CZK (116 €) incl. VAT / < 6 hours of scientific activities 1500 CZK (58 €) incl. VAT
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Denmark
Denmark
Lunch: DKK 450 (60 €) incl. VAT
Dinner: DKK 850 (114 €) incl. VAT
Meal: -
Day: DKK 1,400 (188 €) incl. VAT
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Estonia
Estonia
Lunch: -
Dinner: -
Meal: € 80 incl. VAT
Day: -
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France
France
Lunch: -
Dinner: -
Meal: 60 € incl. VAT
Day: -
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Finland
Finland
Lunch: 45 € incl. VAT
Dinner: 100 € incl. VAT
Meal: -
Day: -
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Georgia
Georgia
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Germany
Germany
Lunch: -
Dinner: -
Meal: 75 € incl. VAT
Day: -
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Greece
Greece
Lunch: -
Dinner: -
Meal: -
Day: 70 € incl. VAT per day in Greece and 150 € incl. VAT per day abroad
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Hungary
Hungary
Lunch: -
Dinner: -
Meal: 60 € incl.VAT (valid for AIPM members only)
Day: 90 € incl.VAT (valid for AIPM members only) For promotional events: 11600 HUF (30 €) incl. VAT as defined by law
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Iceland
Iceland
Lunch: ISK 7500 (50 €)
Dinner: ISK 20000 (135 €)
Meal: -
Day: -
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Ireland
Ireland
Lunch: -
Dinner: -
Meal: 80 € incl. VAT ex. gratuities
Day: -
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San Marino
San Marino
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Italy
Italy
Lunch: -
Dinner: -
Meal: 60 €
Day: -
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Kosovo
Kosovo
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Latvia
Latvia
Lunch: -
Dinner: -
Meal: 80 € incl. VAT
Day: 150 € incl. VAT
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Liechtenstein
Liechtenstein
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Lithuania
Lithuania
Lunch: -
Dinner: -
Meal: 80 € incl. VAT
Day: 120 € incl. VAT
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Luxembourg
Luxembourg
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North Macedonia
North Macedonia
Lunch: -
Dinner: -
Meal: 50 € incl. VAT in North Macedonia
Day: -
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Malta
Malta
Lunch: -
Dinner: -
Meal: 60 € incl. VAT
Day: -
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Moldova
Moldova
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Monaco
Monaco
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Montenegro
Montenegro
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Netherlands
Netherlands
Lunch: -
Dinner: -
Meal: 75 € incl. VAT
Day: -
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Norway
Norway
Lunch: 263 NOK (26 €) incl. VAT for shorter meetings min. 45 min., or at workplace
Dinner: 999 NOK (99 €) incl. VAT for meetings more than 90 min., typical dinner
Meal: -
Day: -
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Poland
Poland
Lunch: -
Dinner: -
Meal: 200 PLN (45 €) incl. VAT
Day: -
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Portugal
Portugal
Lunch: -
Dinner: -
Meal: 60 € incl. VAT
Day: -
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Romania
Romania
Lunch: -
Dinner: -
Meal: 250 RON (50 €) incl. VAT
For "coffee breaks" (food and
drinks of any kind), the
maximum limit is 50 RON (10*€)
for each person.
For events where the duration
(scientific agenda) exceeds 6
hours, two main meals can be
offered as well as 2 “coffee
breaks”, for each day of the
event.
Day: 400 RON (80 €) incl. VAT
For events abroad
Romania, in countries where
local provisions do not set a
limit for meals, the
maximum limit is EUR
150/day (or the relevant
equivalent) for lunch plus
dinner.
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Russian Federation
Russian Federation
Lunch: Meals and drinks permitted only by buffet at meetings
Dinner: Meals and drinks permitted only by buffet at meetings
Meal: Meals and drinks permitted only by buffet at meetings
Day: Meals and drinks permitted only by buffet at meetings
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Serbia
Serbia
Lunch: -
Dinner: -
Meal: 5743 RSD (49 €) incl. VAT
Day: -
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Slovakia
Slovakia
Lunch: 75 €
Dinner: 75 €
Meal:
Day: 100 €
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Slovenia
Slovenia
Lunch: -
Dinner: -
Meal: 80 € incl. VAT
Day: -
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Spain
Spain
Lunch: -
Dinner: -
Meal: 70 € incl. VAT
Day: -
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Sweden
Sweden
Lunch: 300 SEK (28 €) incl. VAT
Dinner: 850 SEK (80 €) incl. VAT
Meal: -
Day: -
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Switzerland
Switzerland
Lunch: -
Dinner: -
Meal: 100 CHF (91 €) incl.VAT
Day: -
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Turkey
Turkey
Lunch: -
Dinner: -
Meal: 380 TRY (61 €) ex. VAT
Day: -
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Ukraine
Ukraine
Lunch: -
Dinner: -
Meal: 500 UAH (18 €) during congresses and <1500 UAH (56 €) if under contract
Day: <1200 UAH (45 €)
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United Kingdom
United Kingdom
Lunch: -
Dinner: -
Meal: £ 75 (84 €) plus VAT and gratuities is only appropriate in exceptional circumstances
Day: -
(*) denotes approx. exchange rates of thresholds provided, these should be re-calculated at time of planning or event.