Travel expenses in accounting in Poland
What's included, taxation and accounting
Documenting travel expenses in Poland is important for both employees and employers. Accurately recording these expenses helps avoid tax issues and obtain reimbursement. Errors in documentation can lead to fines or denial of deductions. In this article, we'll discuss how to record travel expenses in Poland, what documents are required, and how to avoid common mistakes. This guide covers travel expense accounting practices in Poland.
Professional accounting services in Poland – full details at this link. We also help with travel expenses in accounting for SMEs and startups.
Basic legislative norms
Business trips are regulated by the Polish Labor Code (Kodeks pracy) and other regulations, including the Regulation of the Minister of Labor and Social Policy on per diems and reimbursable expenses. By law, employers are obligated to reimburse employees for expenses related to business travel.
What is important to know:
- All expenses must be justified and supported by documents.
- The amounts of daily allowances and compensation are set at the state level.
- Separate rules apply for international travel.
- Employers should formalize a clear travel expenses policy.
Who will benefit from this information?
For businesses, to know what expenses can be reimbursed and how this affects taxes, and how to manage travel and expenses workflows.
For employees to understand their rights and document requirements.
For accountants, to properly account for expenses and avoid tax risks.
1. Basic principles of accounting for travel expenses
What expenses can be taken into account?
Travel expenses include:
- Payment for travel on a business trip: plane tickets, train tickets, car rental, taxi, public transport.
- Accommodation: hotels, apartments, hostels.
- Per diem: covers food and other minor expenses.
- Additional costs: communication, internet, parking, road tolls, travel visas.
Business and personal expenses
It's important to distinguish between work and personal expenses. For example, if an employee takes a taxi for personal use or chooses a luxury hotel without a work-related reason, such expenses are not reimbursable.
Who is responsible for reporting?
The company must develop business travel rules, and the employee must comply with them and provide supporting documents.
2. Daily allowances and their payment rates
Legislative norms
The amount of daily allowances is regulated by regulations. In 2024, the rates are as follows:
- Travel within Poland - 45 zlotys per day.
- Foreign business trips - the amount depends on the country (for example, Germany - 49 euros, France - 50 euros). These rates are often referred to as per diem Poland.
Differences for travel within Poland and abroad
For international travel, per diem allowances are calculated from the moment you cross the border. If the trip lasts less than eight hours, the amount is reduced. Keep detailed records of any overseas expenses.
How to take nutrition into account?
If the employer pays for meals, the daily allowance is reduced:
Breakfast - minus 25%
Lunch - minus 50%
Dinner - minus 25%
3. Transportation expenses: what can be written off?
What costs can be taken into account?
- Airplane and train tickets (economy class, business class upon request).
- Car rental (if justified by business necessity).
- Travel by taxi, bus, metro (if economically justified).
- Personal vehicle - fuel and depreciation costs can be reimbursed if you have a waybill.
VAT refund
To receive a VAT refund, documents must contain the company's tax identification number (NIP). If you settle part of the trip in cash, record it as travelling expenses paid by cash journal entry in your books.
4. Living expenses
What hotel expenses can be included?
The employer will reimburse reasonable hotel expenses. Internal company regulations may limit the maximum amount.
What documents are needed?
VAT invoices
Checks (Paragon fiscal)
Electronic invoices when booking online. These are required for travel expenses reimbursement.
5. Additional travel expenses
The following are eligible for reimbursement:
- Communication (work calls, Internet).
- Conferences, exhibitions, business meetings.
- Parking, road tolls.
- Medical expenses, if really necessary.
6. Documents to confirm travel expenses
Main documents:
- Business trip (Polecenie wyjazdu służbowego).
- Checks, bills, tickets.
- Report on a business trip (Rozliczenie delegacji).
7. Taxation of travel expenses
Do travel expenses affect taxes?
Yes, if supporting documents are available, they reduce the taxable base.
Do I need to pay personal income tax on travel expenses?
No, if the amounts do not exceed the established norms. A common question is: does an allowance count as income? Within statutory limits, it is not treated as taxable income.
VAT refund
VAT can be refunded on expenses for transport, hotels and events.
8. Errors in processing travel expenses
Main mistakes:
- Lack of documents.
- Use of corporate funds for personal purposes.
- Errors in reports.
To avoid problems, it is important to keep track of travel expenses and follow the rules for registration.
Professional accounting services in Poland – full details at this link. We also help with travel expenses in accounting for SMEs and startups.
Conclusion
Properly documenting travel expenses helps avoid tax issues and reduce costs. The key is to always have supporting documentation.
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