{"id":3917,"date":"2026-08-26T16:11:07","date_gmt":"2026-08-26T14:11:07","guid":{"rendered":"https:\/\/szabo.pl\/?p=3917"},"modified":"2026-08-26T16:13:12","modified_gmt":"2026-08-26T14:13:12","slug":"50-1-business-expense-ideas-and-when-can-you-reclaim-the-vat","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/en\/2026\/08\/26\/50-1-business-expense-ideas-and-when-can-you-reclaim-the-vat\/","title":{"rendered":"50 + 1 Business Expense Ideas \u2013 and When Can You Reclaim the VAT?"},"content":{"rendered":"\n

If you run a business in Poland \u2013 whether as a sole trader (JDG) or a company \u2013 your most powerful tax-optimisation tool is expense accounting<\/strong>. Income tax (PIT) isn’t charged on your total revenue, but on the difference between revenue and recognised costs \u2013 the tax base. The more legitimate business expenses you claim, the smaller your tax base, and the less tax you pay. Many people only think of a few „obvious” items (rent, accountant), yet the list of possibilities is far longer.<\/p>\n\n\n\n

In this article I go through 50 + 1 types of expense that are generally deductible under Polish rules \u2013 and, where relevant, I flag the specifics of reclaiming VAT<\/strong> (input VAT deduction).<\/p>\n\n\n\n

Two ground rules before we start<\/h2>\n\n\n\n

What does the law recognise as a cost?<\/strong> Under the Polish personal income tax act (ustawa o PIT<\/em>), a deductible cost (koszt uzyskania przychodu<\/em>) is an expense whose purpose is to earn income, or to maintain or secure the source of income, and which is not on the list of explicitly excluded items (art. 23 ustawy o PIT<\/em>). Two practical conditions: the expense must have a genuine business connection<\/strong> to your activity, and it must be properly documented<\/strong> (invoice, receipt).<\/p>\n\n\n\n

When can you deduct VAT?<\/strong> Input VAT (VAT naliczony<\/em>) can be deducted if you are an active VAT payer (czynny podatnik VAT<\/em>) and the purchase relates to your VAT-taxed activity. This requires a VAT invoice (faktura VAT<\/em>) issued to your business, showing your NIP number<\/strong>. For some items the deduction is limited or excluded \u2013 I point these out specifically (e.g. passenger cars, accommodation, catering\/restaurant services).<\/p>\n\n\n\n

\n

\u26a0\ufe0f Important:<\/strong> This article is general information, not individual tax advice. The specific conditions, thresholds and deductibility depend on your form of taxation (skala, flat tax \/ podatek liniowy, lump sum \/ rycza\u0142t), your activity and the current legislation, and these change over time. Before you claim an item, check with your accountant (ksi\u0119gowy<\/em>).<\/p>\n<\/blockquote>\n\n\n\n

\n\n\n\n
\n

Source note:<\/strong> This piece reworks the topic of the infakt.pl article „51 pomys\u0142\u00f3w na koszty firmowe”<\/strong> as an independent text, written here for readers living in Poland. The original (Polish-language) article is available at: https:\/\/www.infakt.pl\/blog\/darmowe-ebooki\/51-pomyslow-na-koszty-firmowe\/<\/a><\/p>\n<\/blockquote>\n\n\n\n

\n\n\n\n

Office, premises, utilities<\/h2>\n\n\n\n

1. Rent and utilities (czynsz i media<\/em>)<\/strong> \u2013 Rent and utilities (electricity, water, heating) for premises used for business. If you use part of your home as an office, a proportionate share of the costs (e.g. based on floor area) can be claimed.<\/p>\n\n\n\n

2. Landline and internet (abonament na telefon stacjonarny i internet<\/em>)<\/strong> \u2013 Subscription fees for the landline and internet used for the business.<\/p>\n\n\n\n

3. Office furniture (meble biurowe<\/em>)<\/strong> \u2013 Desk, chair, shelving, cabinets; higher-value, durable items can also be written off through depreciation.<\/p>\n\n\n\n

4. Office supplies (akcesoria biurowe<\/em>)<\/strong> \u2013 Paper, pens, folders, printer cartridges and other small consumables.<\/p>\n\n\n\n

5. Office or flat renovation (remont biura\/mieszkania<\/em>)<\/strong> \u2013 Maintenance and renovation of the business premises; for a flat, the proportionate business share.<\/p>\n\n\n\n

6. Windows and doors (okna i drzwi<\/em>)<\/strong> \u2013 Replacing the openings of the business premises can fall under renovation.<\/p>\n\n\n\n

7. Decorative elements (elementy dekoracyjne<\/em>)<\/strong> \u2013 D\u00e9cor that makes the office presentable (pictures, plants, lighting), where it serves the business environment.<\/p>\n\n\n\n

8. Cleaning supplies (\u015brodki czysto\u015bci<\/em>)<\/strong> \u2013 Cleaning and janitorial products needed to keep the office tidy.<\/p>\n\n\n\n

Technology, electronics, software<\/h2>\n\n\n\n

9. Computers, tablets and accessories (komputery, tablety i akcesoria<\/em>)<\/strong> \u2013 Work tools; larger machines through depreciation, smaller ones as a one-off cost.<\/p>\n\n\n\n

10. Software (oprogramowanie<\/em>)<\/strong> \u2013 Licences and subscription (SaaS) programs you use for your work.<\/p>\n\n\n\n

11. Mobile subscription (abonament na telefon kom\u00f3rkowy<\/em>)<\/strong> \u2013 The monthly fee for a business mobile plan.<\/p>\n\n\n\n

12. Mobile phone handset (telefony kom\u00f3rkowe<\/em>)<\/strong> \u2013 The phone itself as a work tool.<\/p>\n\n\n\n

13. Printers, scanners and supplies (drukarki, skanery i akcesoria<\/em>)<\/strong> \u2013 Devices and their consumables (toner, paper).<\/p>\n\n\n\n

14. Cameras and accessories (aparaty fotograficzne, kamery i akcesoria<\/em>)<\/strong> \u2013 If your work requires stills or video (e.g. photographer, content creator, estate agent).<\/p>\n\n\n\n

15. TVs and audio equipment (telewizory i sprz\u0119t audio<\/em>)<\/strong> \u2013 Where your business justifies their use (e.g. a waiting-room display, sound equipment).<\/p>\n\n\n\n

16. TV\/radio licence fee (abonament RTV<\/em>)<\/strong> \u2013 The broadcasting fee can also be a cost if the above equipment serves a business purpose.<\/p>\n\n\n\n

Knowledge, professional development<\/h2>\n\n\n\n

17. Books and trade journals (ksi\u0105\u017cki i czasopisma bran\u017cowe<\/em>)<\/strong> \u2013 Professional literature and periodicals related to your field.<\/p>\n\n\n\n

18. Training, workshops, postgraduate studies (szkolenia, warsztaty, studia podyplomowe<\/em>)<\/strong> \u2013 Courses that develop and relate to your activity.<\/p>\n\n\n\n

19. Language courses (kursy j\u0119zykowe<\/em>)<\/strong> \u2013 Where language skills are needed for your business (e.g. foreign clients, Polish for your work).<\/p>\n\n\n\n

20. Academic conferences (konferencje naukowe<\/em>)<\/strong> \u2013 Participation fees for professional conferences.<\/p>\n\n\n\n

Marketing, branding, PR<\/h2>\n\n\n\n

21. Logo and business cards (logotyp i wizyt\u00f3wki<\/em>)<\/strong> \u2013 Brand design, logo, business-card printing.<\/p>\n\n\n\n

22. Website (strona www<\/em>)<\/strong> \u2013 Development, hosting, domain and maintenance of the company site.<\/p>\n\n\n\n

23. Online advertising (reklama w internecie<\/em>)<\/strong> \u2013 Google, Facebook\/Instagram and other online ads.<\/p>\n\n\n\n

24. Traditional advertising (reklama zewn\u0119trzna, prasowa, radiowa i telewizyjna<\/em>)<\/strong> \u2013 Outdoor (billboard), press, radio and TV advertising.<\/p>\n\n\n\n

25. Gifts (prezenty<\/em>)<\/strong> \u2013 Small, branded<\/strong> promotional gifts are generally deductible as an advertising cost. Caution: gifts of a representation nature (e.g. expensive, unbranded) do not qualify as a cost for income tax.<\/p>\n\n\n\n

26. Public relations (public relations<\/em>)<\/strong> \u2013 PR services, media relations, communications campaigns.<\/p>\n\n\n\n

27. Trade fairs and industry events (targi i spotkania bran\u017cowe<\/em>)<\/strong> \u2013 Costs of taking part in exhibitions and professional events.<\/p>\n\n\n\n

Travel, business trips<\/h2>\n\n\n\n

28. Per diems (diety<\/em>)<\/strong> \u2013 On a business trip, per diems are deductible up to the officially set limits (for sole traders too).<\/p>\n\n\n\n

29. Accommodation (noclegi<\/em>)<\/strong> \u2013 Accommodation costs tied to a business trip are deductible. VAT note:<\/strong> VAT on accommodation services (us\u0142ugi noclegowe<\/em>) is generally not deductible<\/strong> \u2013 claim the gross amount as a cost.<\/p>\n\n\n\n

30. Transport (transport<\/em>)<\/strong> \u2013 Transport costs of a business trip (tickets, fares).<\/p>\n\n\n\n

Vehicle and mobility<\/h2>\n\n\n\n

31. Vehicle depreciation (amortyzacja pojazdu<\/em>)<\/strong> \u2013 Depreciation of a vehicle entered as a company asset, within the applicable value limits.<\/p>\n\n\n\n

32. Fuel (paliwo<\/em>)<\/strong> \u2013 Fuel for a business-use vehicle. VAT:<\/strong> for a passenger car in mixed (business + private) use, generally 50%<\/strong> of the VAT is deductible, and the cost follows the same logic.<\/p>\n\n\n\n

33. Spare parts (cz\u0119\u015bci zamienne<\/em>)<\/strong> \u2013 Repairs, maintenance, spare parts \u2013 the same 50% VAT logic applies to mixed-use passenger cars.<\/p>\n\n\n\n

34. Vehicle insurance (ubezpieczenia komunikacyjne<\/em>)<\/strong> \u2013 Third-party (OC), comprehensive (AC) and other insurance (mind the value limits).<\/p>\n\n\n\n

35. Leasing instalments (raty leasingowe<\/em>)<\/strong> \u2013 Vehicle leasing payments; for passenger cars, value limits and the usual VAT cap apply.<\/p>\n\n\n\n

36. Taxi (taks\u00f3wka<\/em>)<\/strong> \u2013 Business-related taxi costs.<\/p>\n\n\n\n

37. Public transport (\u015brodki transportu zbiorowego<\/em>)<\/strong> \u2013 Bus, tram and train tickets and passes, where they serve a business purpose.<\/p>\n\n\n\n

38. Motorcycle, moped, scooter (motocykl, motorower lub skuter<\/em>)<\/strong> \u2013 A two-wheeler as a business means of transport.<\/p>\n\n\n\n

39. Bicycle (rower<\/em>)<\/strong> \u2013 A bicycle used for the business can also be a cost (e.g. courier, city errands).<\/p>\n\n\n\n

Staff, workplace environment<\/h2>\n\n\n\n

40. Employment, service and mandate contracts (umowy o prac\u0119, o dzie\u0142o i umowy zlecenia<\/em>)<\/strong> \u2013 Wages of employees and contractor remuneration.<\/p>\n\n\n\n

41. Additional staff-related costs (dodatkowe koszty zwi\u0105zane z osobami zatrudnionymi<\/em>)<\/strong> \u2013 Work tools, equipment and expenses needed for staff to do their jobs.<\/p>\n\n\n\n

42. Air conditioning, blinds, extra heating (klimatyzacja, rolety, dodatkowe ogrzewanie<\/em>)<\/strong> \u2013 Investments that improve the comfort of the working environment.<\/p>\n\n\n\n

43. Team-building events (imprezy integracyjne<\/em>)<\/strong> \u2013 Integration events for staff, subject to the relevant conditions.<\/p>\n\n\n\n

44. Catering (catering<\/em>)<\/strong> \u2013 Office refreshments and catering. VAT note:<\/strong> VAT on on-site restaurant\/hospitality services<\/strong> (us\u0142ugi gastronomiczne<\/em>) is not deductible; classic catering<\/strong> (food delivered to the office) may, under certain conditions, be deductible \u2013 the two are treated differently for tax, so check with your accountant.<\/p>\n\n\n\n

Finances, insurance, other<\/h2>\n\n\n\n

45. Loan interest (odsetki od kredytu<\/em>)<\/strong> \u2013 Interest on a business loan (only the interest, not the principal repayment).<\/p>\n\n\n\n

46. Insurance of office, flat and assets (ubezpieczenie biura, mieszkania i maj\u0105tku<\/em>)<\/strong> \u2013 Insurance premiums on business assets and premises.<\/p>\n\n\n\n

47. Tax loss (strata podatkowa<\/em>)<\/strong> \u2013 A prior-year tax loss can reduce the tax base of following years within the statutory framework.<\/p>\n\n\n\n

48. Destruction and theft of assets (zniszczenie i kradzie\u017c maj\u0105tku<\/em>)<\/strong> \u2013 Casualty or theft not caused by the entrepreneur’s fault may, under certain conditions, be deductible.<\/p>\n\n\n\n

49. Clothing (odzie\u017c<\/em>)<\/strong> \u2013 Logo-branded<\/strong> or specialised work\/protective clothing<\/strong> is deductible; everyday, „wearable on the street” clothing generally is not.<\/p>\n\n\n\n

50. Official fees (op\u0142aty skarbowe<\/em>)<\/strong> \u2013 Official processing fees, stamp duties and permit\/licence fees.<\/p>\n\n\n\n

51. Accounting (ksi\u0119gowo\u015b\u0107<\/em>)<\/strong> \u2013 Every accounting-related expense \u2013 the accounting firm’s fee, the subscription to an online invoicing and bookkeeping program \u2013 is a deductible cost.<\/p>\n\n\n\n

\n\n\n\n

This list is a good starting point for thinking through everything you can claim in your business. Actual deductibility and VAT recovery must always be mapped onto your own situation and the current Polish rules \u2013 your accountant can give you a precise answer on this.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

If you run a business in Poland \u2013 whether as a sole trader (JDG) or<\/p>\n

Continue Reading<\/i>50 + 1 Business Expense Ideas \u2013 and When Can You Reclaim the VAT?<\/span><\/a><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[87],"tags":[],"class_list":["post-3917","post","type-post","status-publish","format-standard","hentry","category-en"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=3917"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3917\/revisions"}],"predecessor-version":[{"id":3918,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3917\/revisions\/3918"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}