The rules for using the lunch benefit are decided by the Tax Administration. 

As a rule, portions must be fresh, that is, they must not be packaged or frozen foods. The portions can be hot or cold, and they must be prepared to be sold to a specific store. Meals that can be assembled from the service counter or salad bar (for example, meatballs and mashed potatoes, grilled chicken leg with rice and vegetables or stuffed pancakes and Greek salad) can be purchased with a lunch benefit balance. Nowadays, more and more grocery stores also have a sushi counter, where sushi meals can be bought with lunch benefit. Fresh stuffed baguettes, rolls and triangle breads are also on the list of permitted lunch options.

With the lunch benefit you can buy:

• A portion assembled at the service counter. At the service counter, you can put together for lunch, for example, mashed potatoes and meatballs, grilled chicken and Greek salad, stuffed pancakes.
• Warm dishes.
• A portion built from a salad bar.
• Servings from the sushi counter.
• A ready-made meal packed by the restaurant or store.
• A prepackaged salad portion for that store.
• Pre-packaged heatable portion for the store in question.
• Stuffed bun or triangle bread

With the lunch benefit you cannot buy:

Food that needs to be prepared, consumer goods or other prohibited products. The lunch allowance is intended for buying a meal to be enjoyed during the working day. Therefore, in principle, you cannot use it to buy anything that cannot be eaten or that can end up being used by another person.

• Foods such as breads, raw meat or fish or cheeses.
• Consumables such as toilet paper, garbage bags or disposable cutlery.
• Dishes such as a box of macaroni, frozen pizzas or frozen wok dishes.
• Returnable bottles such as mineral waters or soft drinks.
• Alcohol products.
• Cigarettes and other tobacco products.
• Sweets.