Driving license course in tax deductible costs


When the entrepreneur decides to obtain the authorization to drive passenger cars due to the fact that he needs it as part of his business, he will not be able to count the expenditure on this course as tax deductible costs. This position is shared by the tax authorities, issuing interpretations in this type of cases. Will the driving license course be included in the costs only for the employee? We answer below.

Driving license course in costs - not for entrepreneurs

Taxpayers applying for an individual interpretation often show that a driving license is necessary when running a business - this argument turns out to be true in many disputes with the tax authorities. However, in the case of entitlement to drive passenger cars, the tax authorities do not accept this type of explanation - they rather refer to the fact that a category B driving license (passenger car) may also be used by an entrepreneur in private life. Moreover, it is now a basic adult skill, independent of the fact of running a business.

An example of such a position of the tax authorities is the individual interpretation of the Director of the Tax Chamber in Bydgoszcz of October 24, 2011 (reference number ITPB1 / 415-786 / 11 / DP), or the individual interpretation of the director of the Tax Chamber in Katowice of February 18, 2010 (reference number IBPBI / 1 / 415-1025 / 09 / BK). In the second of them we read: “Therefore, it should be noted that regardless of whether (the applicant) would run a non-agricultural business or not, in order to facilitate her mobility, she would have to incur the discussed expenditure, which will also greatly facilitate her private life. Therefore, the expenditure related to the financing of the driving license course is not directly related to the conducted business activity and is not an expense incurred in order to create or increase income or to secure or maintain the source of income, which is this economic activity. "

The situation is different when the entrepreneur decides to obtain authorization to drive other vehicles than a passenger car, such as a bus or a truck, when the profile of his company requires it. This type of expense may be included in tax deductible costs, of course, if it meets the conditions specified in Art. 22 of the Personal Income Tax Act.

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The employee's category B driving license course

For a long time, the expenses on the rights to drive passenger cars for employees were treated in a similar way. In this case, the tax authorities also referred to the fact that they would also use the acquired skills for purposes not related to work. However, in one of the newer interpretations (of June 12, 2012, reference number ITPB1 / 415-274b / 12 / PSZ), the Director of the Tax Chamber in Bydgoszcz stated that financing employees of this type of course can be considered a tax expense of the employer. In this case, the training was considered to improve the qualifications of people employed by a given entrepreneur (they worked as traders). Moreover, the tax authority decided that additional training lessons would also be incurred if an employee fails the exam. The condition for including the employee's driving license course as tax deductible costs was only appropriate documentation of the related expenses.

It is important to distinguish between the financing of expenses for the driving license of an employee who may use a company car at work, and a situation where the scope of employee duties absolutely requires the use of a company car. In the former case, the tax authorities may refuse to recognize the expenses as tax deductible costs.

The tax authorities noticed such a situation also when the duties related to the use of a company car were to be commissioned to the employee only after obtaining a category B driving license. An example is the individual interpretation of June 2, 2010 of the Director of the Tax Chamber in Katowice (reference number IBPBII / 1 / 415- 276/10 / MK). The employer paid for a driving license course for an employee employed as a secretary-assistant. The intention of the employer was to entrust her with new duties, consisting in the use of a company car for the purposes of: completing official matters in offices, transporting contractors, picking up invited guests from the airport, showing guests around the company's branches. Even before obtaining the driving license, the employee dealt with these matters, but she was driving a company car with a driver. The tax authority decided that in order to talk about raising professional qualifications, the driving license course would have to be closely related to the activity that the employee performs as part of her employee duties. The tax authority found that the person employed as a secretary - assistant does not perform the duties related to driving a company car - because he is not a person employed as a driver. The tax authority did not assume that the employee's qualifications in terms of her employee duties were increased by obtaining the right to drive a company car.

When classifying the costs of the rights to drive passenger cars by an employee, one should therefore take into account the general principles of employee training, resulting from the Labor Code, and the above-mentioned positions of the tax authorities.