- Employers cannot deduct VAT on holiday gifts for employees, as these are considered for private use and not related to taxable business activities.
- There is no obligation to charge output VAT when giving gifts to employees if input VAT was not deducted at purchase.
- Holiday gifts to employees are treated as donations for CIT purposes and cannot be included as tax-deductible costs.
- Tax authorities have issued several interpretations confirming these VAT and CIT positions.
Source: ksiegowosc.infor.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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