- The entrepreneur can deduct the input VAT of 920 PLN from the invoice for the programming course, as the course is not VAT-exempt and is related to taxable business activities. For PIT, the net amount of 4000 PLN can be included as a tax-deductible expense, as the course improves skills relevant to the business. The expense should be recorded in the tax revenue and expense ledger using the cash method, on the date of payment (22 October 2025).
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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