Hi,
At this time of the year, a company can give its employees a one-off gift each year that isn’t subject to BIK as long as the gift is not cash up to the amount of 250 euro. So I will be buying a voucher for this amount in 2008.
What I want to know even though my accountant took this into account last year I did not actually purchase the voucher for the year 2007, can I just just write a cheque and date it in 2007.