Buying yourself a coffee at a cafe while you work is a personal expense, the same as any solo meal, even if you happen to be working at the time.
When coffee is part of a genuine business meeting, meeting a client or collaborator to discuss work, it falls under the business-meal rules and is generally 50 percent deductible. You must be present, it should not be lavish, and you keep the receipt plus a note of who you met and why.
Coffee and refreshments you provide at your office or for a business event can also be deductible. As always, the itemized receipt and a short note of the business purpose are what make it stick.
The everyday reality for most freelancers is that daily coffee is a personal habit, not a write-off. Trying to deduct every solo latte because you answered an email while drinking it is the kind of aggressive claim that does not hold up. Save the deduction for the genuine client and collaborator meetings, where it is both legitimate and easy to document.

