Donating blood - how to deduct in the annual tax return?
A donation for blood donation purposes may be deducted from income by anyone who, in a given tax year, donated blood (plasma or blood components) free of charge in one of the organizational units that performs blood collection tasks. We explain when and how to account for blood donation in the annual tax return.
Honorary blood donor - who is he?
An honorary blood donor is a person who donated blood (plasma or other blood components) free of charge and has been registered with the Blood Donation Center (or other organizational unit of the public blood service).
- a woman who donated at least 5 liters of blood or an equivalent amount of other blood components,
- to a man who donated at least 6 liters of blood or an equivalent amount of other blood components.
is entitled to the title of the Meritorious Honorary Blood Donor and the Honorary Honorary Blood Donor of the Polish Red Cross.
Every Honorary Blood Donor has the right to settle the donation for blood donation in the annual tax return. On the other hand, the Meritorious Honorary Blood Donors are also entitled to additional rights, such as discounts for public transport or the use of healthcare services out of sequence.
Donating blood in the annual tax return
The donation for blood donation made in a given tax year can be deducted:
- on income in the PIT-28 annual tax return (with registered lump sum tax) submitted by the end of February of the following year or
- on income in the annual PIT-36 tax return (with general taxation) or PIT-37 filed by April 30 of the following year.
The amount of the donation, the amount of the possible deduction of the blood donation relief and the recipient's data (name and address) are shown in the PIT / O appendix, which should be attached to the annual tax return. The deduction for blood donation is entered in part B of the Annex under item 15 (taxpayer) or 16 (spouse). In turn, the information about the entire value of the donation and the data of the recipient (the organizational unit performing tasks in the field of blood collection) is entered by the taxpayer in part D of the PIT / O appendix.
The total amount of the deduction of the deduction for donating blood in total with other deductible donations (including for the purposes of religious worship or for the benefit of a public benefit organization) may not exceed the amount of 6% of income from PIT-36 or PIT tax return in the tax year. 37 or 6% of the income shown in the PIT-28 tax return.
When is there no deduction for donating blood?
In order to be able to deduct the tax relief in the annual tax return, donating blood should first of all be a donation. This means that the taxpayer cannot receive cash for it.
Chocolates or juices received free of charge after donating blood are not considered a payment. They are a method of nourishing the body and returning it to a state that allows it to function normally.
The second condition is that the donation for blood donation should be made only to one of the organizational units carrying out blood donation tasks. Therefore, the deduction is not made for a donation transferred to:
- natural persons;
- legal persons and organizational units without legal personality, conducting business activity consisting in the production of products of the electronics, fuel, tobacco, spirits, wine, brewing industries, as well as other alcoholic products with an alcohol content above 1.5% and products made of precious metals or with the participation of these metals or trade in these products.
The types of reliefs that can be used in the annual tax return are discussed in detail in the article: Annual PIT settlement - what can be deducted from tax?
How do I calculate the value of a blood donation?
For donated blood, in accordance with the relevant ordinance of the Minister of Health, donors are entitled to a cash equivalent of PLN 130 per 1 liter of donated blood. Thus, the value of the donation for blood donation is calculated according to the formula:
amount of donated blood (liters) x PLN 130.
The obtained result (in total with other possible donations) may not exceed 6% of the obtained income (PIT-36, PIT-37) or income (PIT-28).
In the tax year, the taxpayer donated 1.8 liters of blood and 2 liters of plasma free of charge. How to determine the value of the donation made?
The same conversion rate is payable for both blood and plasma donation, amounting to PLN 130 per liter. Therefore, the value of the donated blood is 1.8 liters x 130 PLN = 234 PLN, and the value of the donated plasma 2 liters x 130 PLN = 260 PLN. In total, the value of the donation for blood donation is PLN 494.
Donating blood in the annual tax return - how to document?
The donation of blood is documented with a certificate of the organizational unit performing the tasks in the field of blood donation. This certificate specifies the amount of free blood or blood components that is donated and does not need to be attached to the annual return. However, the taxpayer is required to keep the certificate for at least 5 years from the end of the year in which the annual tax return was submitted. During this period, the tax office has the right to check the correctness of the use of the tax relief.
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Deduction of the donation for blood donation in the annual statement prepared on wfirma.pl
By keeping online accounting in the wfirma.pl system, the entrepreneur can quickly generate and send to the tax office an annual business statement, including tax reliefs. The annual tax return is generated on the basis of the data contained in the system by the tab START »TAXES» ANNUAL DECLARATIONS »ADD DECLARATION, where you must select the appropriate form, in accordance with the adopted form of taxation of activities, and then specify the year and purpose of submitting the declaration (submission or correction).
Then, the values of the revenues earned, costs incurred and the obtained income from a given tax year as part of the activity will be displayed, and the values of social and health contributions deducted as well as due and paid income tax advances will appear as the next ones.
The entrepreneur completes the data on the deduction of tax allowances on his own in the annual tax return, for this purpose he must mark the addition of the PIT / O attachment to the declaration.
In the PIT / O appendix, the amount of the donation amount due for blood donation should be completed in item 15 (taxpayer) or item 16 (spouse).
After the annual tax return is prepared, it can be sent directly from the system. To do this, in the tab START »TAXES» ANNUAL DECLARATIONS, select the declaration on the list and select the option SEND TO THE OFFICE. In the window that appears, go to the section WITHOUT SIGNATURE (applies to declarations sent by natural persons). To authorize shipments to the office, you need the amount of revenue from the annual tax return for 2019 (for shipments made in 2021).
After a correctly delivered shipment to the office, the green envelope icon will appear next to the declaration along with information about its correct delivery and it will be possible to download the UPO (Official Receipt Confirmation).