The company owner in Poland may grant herself/himself a diet and include it as tax costs up to the amount due to employees, i.e. from 28 July 2022 to PLN 38 per day of domestic business travel (in foreign business travel the amount of the allowance depends on where we are going).
Allowances for domestic business travel
From July 28, the allowances for domestic business travel will increase from PLN 30 to PLN 38 per night. Can entrepreneurs who drive off-road themselves and include them in their costs? It turns out that the tax office does not mind.
This is confirmed by the interpretation of the director of the National Tax Information of 4 July 2022 (0114-KDIP3-2.4011.549. 2022.1.MT).
It concerned an entrepreneur dealing in the transport of goods. It uses a tractor unit for this. He/she performs the services himself/herself, he/she is both the owner of the company and the driver.
In his opinion, such trips are classic business trips, which is why he charges himself a diet. He includes them in tax costs, up to the amount specified in the ordinance of the Minister of Labour and Social Policy.
Recorded in the register
The trips are recorded in the register. It contains the dates and times of the start and end of the trip, as well as the crossing of individual borders.
The tax office agreed with this position. As explained, in order to consider a trip as a business trip, it is first of all necessary to establish whether it is directly related to a business. If this condition is met, the entrepreneur can settle the allowances.
The tax office referred to Art. 23 sec. 1 point 52 of the PIT Act. This provision excludes the entrepreneur from the costs of the business travel allowance in excess of the amounts due to employees. The conclusion is that they can be fully settled as tax costs if these amounts do not exceed.
As emphasised, this rule applies to all entrepreneurs, regardless of the place or type of services provided.