Stamp duties in the KPiR - everything you need to know

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Entrepreneurs, running a business, incur various costs and fees. Among the expenses they have to take into account are stamp duties. These costs are incurred in connection with the performance of various official activities. These include, for example, fees for powers of attorney, as well as the issuance of various types of certificates or permits. A taxpayer conducting business activity is not able to protect himself from the necessity to pay stamp duties.

Can stamp duties be classified as tax costs?

The costs of obtaining income can include expenses incurred in order to achieve income, maintain or secure the source of income, with the exception of the costs referred to in article 1. 23 sec. 1 of the PIT Act. Moreover, these expenses must be properly documented and related to the conducted activity.

Due to the fact that stamp duties have not been listed in Art. 23 sec. 1 of the PIT Act, it can be assumed that these fees can be included by the taxpayer in tax costs. Provided that they were incurred in connection with the conducted activity and the taxpayer has proof of payment of stamp duty.

Then, after meeting the above conditions, the taxpayer may include the cost of stamp duty as tax costs of the business.

Documenting the payment of stamp duty

Stamp duty shall be paid at the cash desk of the competent tax office or paid by bank transfer to the appropriate account.

By making the payment at the cash desk of the tax office, the taxpayer receives a payment confirmation. This document should contain information such as:

  • date of payment,

  • information about what the fee was about,

  • value of the fee,

  • receipt number,

  • stamp of the tax office,

  • signature of the person who accepted the payment.

If the document has the above data, on its basis, stamp duty can be recognized in the company's costs.

However, if the stamp duty is paid by bank transfer, the document on the basis of which the expense can be booked is the confirmation of the transfer.

Including stamp duties in the KPiR

Expenses incurred on stamp duties should be qualified as other expenses and booked in column 13 of the KPiR. This, of course, applies to taxpayers who keep a revenue and expense ledger.

In a situation where the official action for which the taxpayer has paid the fee has not been performed, the taxpayer may apply for a refund of the amount paid. For this purpose, an appropriate application must be submitted to the competent tax office and should include information on the form in which the taxpayer wants to receive a refund.

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This amount can be reimbursed:

  • by transfer to the taxpayer's bank account,

  • in cash at the cash desk of the competent tax office,

  • by postal order - the amount of the refund will then be reduced by the costs of postage related to sending the money.

However, it should be remembered that if the amount of stamp duty has been previously included in the tax costs, after receiving the refund, it will be necessary to write off the expense from the tax costs.