The company organizing the integration meeting must share the expenses. It will deduct the costs of inviting only some of the guests, e.g. own employees and board members. However, the tax office excludes from the costs expenses related to co-workers, i.e. persons conducting business activity, members of the supervisory board, contractors or representatives of local authorities. According to experts, such a division does not result directly from the regulations.
Source Prawo.pl
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