Standard cost allowances for bed and breakfast and evening meal in France?

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We run our gite business under reel simplifie in France. Recently we were asked to host language students and so had to give them meals. It’s difficult to assign actual costs of buying a preparing the food etc, so I wondered is there a standard allowance for this type of business activity or expense?

Similarly in the UK when you work from home, there is a standard allowance to offset against your accounts each month for use of electricity, heating etc of home office space. Is there something similar in France?

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