Entrepreneur's business trip costs - proper documentation


For many entrepreneurs, trips related to their business are a typical, and at the same time, an indispensable element of their business activities. The problem can often be the settlement of a business trip and its correct documentation. Read the article and find out how to document the costs of an entrepreneur's business trip!

Entrepreneur's business trip costs - basic information

A business trip should be considered the performance by the entrepreneur of tasks related to running a business outside the company's seat. The expenses related to such a trip include, among others, the cost of travel by car, train, bus or accommodation costs.

In order to document the value of the diets (the value of the diet per night from March 2013 amounts to PLN 30) for business trips of persons running a business, an internal ID is issued. Such a document should contain at least:

  • name and surname of the traveler,
  • name of the destination town,
  • the number of hours and days of being on a business trip, i.e. the date and time of departure and return,
  • the rate and value of the allowances.

The rules for calculating the diet depend on whether the business trip takes place in the country or abroad.

In the first case, when the domestic journey does not exceed one day and amounts to:

  • less than 8 hours - no dietary allowance,
  • from 8 to 12 hours - half of the allowance is paid,
  • over 12 hours - the full rate of the diet applies.

However, in a situation where the duration of a domestic business trip exceeds one day, each subsequent one is entitled to a full-time allowance. For an incomplete but started day:

  • up to 8 hours - half of the allowance is paid,
  • more than 8 hours - you will receive the entire diet.

The amount of the daily allowance in the case of foreign travel depends on the country to which the person traveled. The following rules apply to their calculation:

  • a full-day diet is entitled to the full amount,

  • in the case of an incomplete day of travel, which lasted:

    • up to 8 hours - of the allowance is granted.

    • over 8 to 12 hours - of the allowance is granted,

    • more than 12 hours - full diet.

Entrepreneur's business trip costs and means of transport

In the event that the entrepreneur travels on a business trip with a passenger car not entered into the fixed assets register, he is obliged to keep a register of the vehicle mileage.


Vehicle mileage records (commonly known as mileage records) should be kept by entrepreneurs who want to include in the costs the expenses related to the use of passenger cars for the purposes of their business, which do not constitute fixed assets. Thanks to the records kept, the entrepreneur may include a fixed amount spent, for example, on fuel or replacement of a part of a commercial vehicle for the purposes of his business, as tax costs.

Pursuant to the provisions of the Personal Income Tax Act, expenses incurred on account of the use of a passenger car not entered into the register of fixed assets, including one owned by a person running a business, for the purposes of the taxpayer's business activity, are not considered as tax deductible costs - in part exceeding the amount resulting from the multiplication of the number of kilometers of the actual mileage of the vehicle and the rates for one kilometer, specified in separate regulations issued by the competent minister.


Tax costs do not include food expenses during the trip.

Another case is the situation in which the entrepreneur travels by a car that is a fixed asset (entered into the fixed assets register). Then, the costs are actually incurred expenses documented with invoices (sometimes receipts) issued to the employer's company.

In a situation where the entrepreneur has incurred expenses related to the use of public transport, he should document them with tickets / invoices / bills. At this point, it should be emphasized that tickets can sometimes be treated on a par with invoices (the taxpayer has the right to deduct VAT).


Pursuant to the Regulation of the Minister of Finance of December 3, 2013 on issuing invoices (paragraph 3 point 4), the same as an invoice should be treated as a journey of a distance of not less than 50 km, documented in the form of a single-use ticket issued by taxpayers entitled to the benefit services consisting in the transport of passengers: standard-gauge railways, car fleet, seagoing ships, means of inland and coastal navigation, ferries, airplanes and helicopters, should include:

  • number and date of issue,
  • name and surname or name of the taxpayer,
  • the number by which the taxpayer is identified for tax purposes,
  • information enabling the identification of the type of service,
  • tax amount,
  • the total amount owed (...).

In the case of travel and accommodation, the entrepreneur is not entitled to a lump sum, this privilege only applies to employees. Importantly, the taxpayer should settle them in the amount of expenses incurred resulting from the evidence documenting their incurrence.

As for the taxi ride, the only option left is to recognize expenses in the form of a receipt. In order to be able to include this type of expense in tax costs, it is necessary to have an invoice or bill.

If the amounts specified in the accounting voucher are specified in a foreign currency, then pursuant to the Act should be converted into zlotys according to the average exchange rate announced by the National Bank of Poland on the last business day preceding the date of incurring the cost. The date on the document is considered to be the day when the cost was incurred.

Conversion rules also apply to foreign diets. The relevant exchange rate in this case will be the average exchange rate of the National Bank of Poland announced on the last business day preceding the date of incurring the cost (day of settlement of a foreign business trip = day of incurring the cost).

The costs of an entrepreneur's business trip are recognized through entries in the tax book of revenues and expenditures in column 13 (other expenses) on the basis of an appropriate internal document (called the settlement of a business trip). Appropriate documents confirming individual expenses should be added to the settlement.