The expenses must only be from purchased made in Poland and they must be expenses as mentioned below.
- Restaurants and accommodation are NOT allowed as expenses against VAT.
- The general rule with expenses is that they have to be connected with the business activity.
- Leasing/purchase/rental of a passenger car and all other related expenses (fuel, car wash, spare parts etc.) are subject to 50% deduction in VAT.
- Other expenses like telephone bills, telephones, laptops, administrative stationary e.g. pencils, pens, paper for a copier etc. are subject to 100% deduction in VAT but such purchase must be connected with business activity.
- Accommodation - A maximum of 1000 euro (4307 PLN) to be paid in 2 installments.
- Uniform - A maximum of 140 euro (603 PLN) towards uniform expense per 24 month period.
In order to deduct VAT you must have a properly issued invoice (with all the details like VAT numbers etc.).
Please remember that in Poland you will be able to deduct VAT ONLY from purchases made in Poland. If the Client purchases petrol in UK for example it will not be VAT deductible in Poland.
A video demo is available below on how to add these via your smart phone