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What can be recognized as tax deductible cost in Poland?

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Just like in most countries certain expenses cannot be tax deductible in Poland. Since this issue is quite complicated and it is regulated by CIT and PIT acts and non-uniform practice of tax offices please contact us.

As a general rule in order to be recognised as tax deductible cost in Poland, an expenditure incurred by a taxpayer should meet the listed below criteria:

• the expenditure was incurred with purpose of generating income, retaining or protecting sources of income,

• it is not listed in the catalogue of expenditures not being tax-deductible costs.

 

The revenue earning costs can be classified as direct costs or other costs.

As a rule, direct costs are tax deductible in the tax year in which the related revenue was earned. Other costs are tax deductible on the date they were incurred.