TABLE OF CONTENTS
This policy outlines the rules for reimbursing business-related expenses for employees in Poland, including mileage, travel, documentation, and tax treatment, in line with Polish tax law and Ministry of Infrastructure regulations.
Invoicing & Documentation
Accepted Documents
Invoices, receipts, or proof of purchase are required.
For CIT (corporate income tax): All documents must be stored and described.
For VAT recovery:
Only invoices are accepted.
Toll tickets and transport receipts may qualify as invoices if they include:
Issue date and number
Horizon's vendor name and tax ID:
Horizons Global Technology SP Zoo
NIP (tax identification):7011120237
Description of service
VAT amount and total due
Simplified Invoices
Receipts up to 450 PLN gross with buyer’s NIP number qualify as simplified invoices and allow VAT deduction.
Reimbursement & Taxability
Tax-Free Reimbursable Expenses
With proper documentation, the following expenses are not taxable to employees and deductible for the company:
Travel (airfare, train, taxi, rental car)
Accommodation
Meals during business travel
Conference fees
Business-related supplies
Small promotional gifts (with logo, under value limits)
Clarification: For CIT, these are deductible business costs. For PIT, they are not taxable to the employee if within limits and properly documented.
Per Diems
Domestic Travel
Full per diem: 45 PLN/day
Accommodation flat rate: 67.50 PLN/night
Partial day calculation:
8–12 hours: 50% of per diem
12 hours: Full per diem
<8 hours: No per diem
International Travel
Rates vary by country (refer to Polish Ministry regulation)
Partial day calculation:
<8 hours: 1/3 per diem
8–12 hours: 50%
12 hours: Full per diem
Meal deductions:
Breakfast: -15%
Lunch: -30%
Dinner: -30%
Accommodation:
With receipt: Country-specific limit
Without receipt: 25% of limit
CIT: Per diems are deductible
PIT: Per diems are not taxable if within official limits
Travel & Mileage Reimbursement
Mileage Rates
Employees using their private vehicles for business travel may be reimbursed at the following official rates:
Passenger car (≤900 cm³): 0.89 PLN/km
Passenger car (>900 cm³): 1.15 PLN/km
Motorcycle: 0.69 PLN/km
Moped: 0.42 PLN/km
These rates cover fuel, wear and tear, and standard operating costs. Reimbursements above these limits are not tax-deductible.
Parking & Tolls
Must be reported separately from mileage.
Require individual receipts.
For company or leased cars, only 75% of operating costs (including tolls/parking) are deductible.
For private cars, tolls and parking are deductible only within the mileage allowance limit.
Business Travel Rules
Transport Modes
Mode of Transport | Requirements |
Air Travel | Economy class unless pre-approved; e-ticket and invoice required |
Train/Bus/Tram | Ticket or official receipt required |
Taxi/Cabs | Receipt or e-receipt showing employee or company name + journey details |
Rental Cars | Rental agreement + VAT invoice + fuel receipts (if reimbursed separately) |
Leasing Rules
Short-term leases (<6 months): Costs deductible up to PLN 150,000 (insurance value).
Long-term leases: Deductible up to PLN 150,000 (or PLN 225,000 for electric cars).
Operating costs for leased cars: 75% deductible.
Entertainment & Gifts
CIT Rules
Advertising gifts (e.g., branded pens, calendars): Deductible
Representative gifts: Deductible only under strict conditions
VATmust be charged unless:
Value ≤ 100 PLN/year per person, or
≤ 20 PLN per item
Business Meetings
Meals with contractors may be deductible if tied to business activities
Employee Integration Events
Deductible if linked to improving work efficiency
Must demonstrate business relevance
Each expense must be individually analyzed and properly documented
Wellness & Health Expenses
CIT Rules
Well-being programs may be deductible if:
Not personal in nature
Offered broadly to staff
Medical bills, gym memberships, therapy:
May be taxable unless required by law or directly tied to business
Case-by-case analysis required
VAT Considerations
Re-invoicing vs. Cost Reimbursement
Re-invoicing: Entity resells a service; must issue VAT invoice
Cost reimbursement: Entity pays on behalf of another; no resale
VAT treatment depends on:
Who purchased the service
Whether the service was resold
Documentation and contractual terms
Each case requires factual analysis to determine VAT applicability