Polish Tax Office: B2B Contract Must List Benefits for Deductibility

Poland's tax authorities have revised their stance on the deductibility of certain benefits for self-employed individuals operating under business-to-business (B2B) contracts. Previously, the tax office may have allowed certain additional benefits, such as sports club memberships or private medical care packages, to be treated as deductible business expenses. However, a recent clarification indicates a stricter approach. For these benefits to be recognized as tax-deductible costs, they must now be explicitly written into the B2B contract between the parties. This change signifies a shift from a potentially more lenient interpretation to a requirement for formal contractual inclusion. Without this explicit mention in the agreement, the tax authorities will disallow the deduction of these supplementary benefits, impacting the financial planning for self-employed individuals and businesses that offer such perks.