- Companies cannot deduct VAT on employee benefits that primarily serve private needs of employees.
- The Supreme Administrative Court and tax authorities ruled that most benefits (snacks, health webinars, games, gifts, etc.) are not linked to taxable business activities.
- Only expenses directly related to business operations, such as branded welcome packages, may qualify for VAT deduction.
- The courts emphasized that the impact of such benefits on work efficiency is too general and unverifiable to justify VAT deduction.
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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