Gifts and the 50 euro limit

Gifts to people who do not work for you are a business expense only while their cost per recipient and business year stays within 50 EUR. Above it, the whole sum of that recipient is not deductible, not only the excess.
Book a gift on the category Gifts up to 50 EUR. The cost counts net when the input VAT is deductible and gross when not.
Name the recipient of each gift. Until you do, the booking carries a warning that the recipient is missing.
Open the tax hub (Tax). The card for the business year lists every recipient with the total against the limit, and the gift bookings that still lack a recipient. Type the name there and save.
When a recipient goes over the limit, every gift to that recipient carries a warning and the card offers Move to non-deductible account. Nothing is moved on its own: you decide. The move changes the category of all gifts of that recipient and year, so a closed or posted month refuses it until it is re-opened. The input VAT of those gifts is then not deductible either; check it with your tax advisor.
Gifts to your own employees are outside this rule: mark them as employee gifts. Small advertising items up to 10 EUR are left out of the sum when marked as such. The account numbers and the 10 EUR line are not yet confirmed by a tax advisor.