Business trip - settlement in the company's costs


A business trip is a common practice in business. No wonder - basically every business owner maintains relationships with domestic or foreign contractors. The article will be devoted to the settlement of expenses related to a business trip. It turns out that they can be classified as tax costs and thus reduce the liability to the tax office. We invite you to read.

Business trip and business activity

The Personal Income Tax Act in Art. 22 sec. 1 specifies what requirements must be met in order to include a given expense as company costs. It must be incurred in order to achieve or maintain revenues, or to secure their source. Moreover, such an expense cannot be included in the list of costs which, as a rule, do not constitute tax deductible costs - this catalog can be found in Art. 23 of the said law.


The entrepreneur should have documentation proving that the trip was of a business nature. In this case, concluded contracts, training materials, correspondence, etc. may be useful.

Documenting expenses during a business trip

Everyone knows about the need to document a business trip, but not everyone is aware of which accounting documents are the most appropriate here.

Motorway tolls and tickets

The Ordinance of the Minister of Finance of December 3, 2013 on issuing invoices states that the invoice may be a one-time ticket that documents a toll motorway journey or a distance of not less than 50 kilometers. According to the regulation, such a ticket is to be issued by taxpayers entitled to provide transport services:

  • standard gauge railways,
  • car fleet,
  • seagoing ships,
  • inland and coastal shipping means of transport,
  • by ferries,
  • by airplanes,
  • helicopters.

The tickets mentioned above 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 due.


An invoice is required if your business trip is by car and you need to deduct fuel expenses as costs. Importantly, such a requirement applies only to purchases in Poland - abroad, such a role will be fulfilled by a receipt or a cash document, which results from par. 14 points Regulations on keeping a tax book of revenues and expenses. It is worth remembering to properly describe such documents - otherwise they will not constitute an accounting document.

What information should be additionally included on the receipt?

  • your surname (or company name),
  • address,
  • type (name) of the purchased goods.

If the business trip is carried out with the help of a company car, then such expenses are directly charged to the costs. In turn, in the case of a private vehicle belonging to an entrepreneur, operating expenses must be accounted for on the basis of the so-called mileage records, i.e. vehicle mileage records.

Accommodation and other expenses

Accommodation services - both domestic and foreign - must also be documented with the invoice. A similar requirement exists for other expenses, such as fair participation fees or training fees. It should be remembered that only employees can use the right to charge a lump sum for accommodation - entrepreneurs are not subject to this right.


For accommodation services - according to Art. 88 sec. 1 point 4 - the taxpayer cannot deduct VAT, therefore the cost is the gross amount entered in the invoice.


Food expenses - even if documented with an invoice - cannot be classified as tax deductible costs, as they bear the features of a private expense. A certain compensation here is the fact that the entrepreneur can charge himself for diets and include them in the costs, as provided for in Art. 23 sec. 1 point 52 of the PIT Act:

Art. 23 sec. 1 point 52.

"The value of dietary allowances for business trips of business persons and persons cooperating with them - in the part exceeding the amount of allowances due to employees, specified in separate regulations issued by the competent minister shall not be considered as tax deductible costs."

Importantly, the tax authorities also share this position. Here is the tax interpretation (reference number ITPB1 / 415-1142 / 12 / IG) of January 10, 2013, issued by the Director of the Tax Chamber in Bydgoszcz:

“Expenses for accommodation services related to running a business may be tax-deductible. On the other hand, the actual expenses incurred for the entrepreneur's food do not constitute a tax deductible cost. From the value resulting from invoices for hotel services, one should distinguish the cost of accommodation, which may be classified as tax deductible costs, and food expenses, which do not constitute these costs. The Applicant may include the value of per diems for the duration of domestic travels - indicated in the above-mentioned Regulation on the amount and conditions for determining the amounts due to an employee employed in a state or local government budgetary unit for a business trip within the territory of the country - provided that these trips are actually related to services performed as part of business activity. "

Principles of calculating allowances during a business trip

National diets

The full national diet is PLN 30. The regulations regarding the calculation of diets remain unchanged:

  • if the journey lasts no longer than one day and amounts to:

    • from 8 to 12 hours - half of the allowance is paid,

    • more than 12 hours - full allowance;

  • if the journey lasts longer than 24 hours, the full amount of the daily allowance is paid for each day, and for the incomplete but commenced day:

    • up to 8 hours - half of the allowance is paid,

    • more than 8 hours - full allowance

Foreign diets

The amount of the full allowance for a foreign business trip depends on the country to which the trip takes place. It is worth emphasizing that the principles of calculating the diets are slightly different here than in the case of national diets:

  • the full allowance for each day of travel

  • for an incomplete day of travel:

    • up to 8 hours - 1/3 of the allowance

    • over 8 to 12 hours - 1/2 of the allowance is granted

    • more than 12 hours - full allowance.

Below are some examples of dietary rates in specific countries:


The amount of the diet


49 EUR


48 EUR

Czech Republic

41 EUR

great Britain

£ 35


48 EUR

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Travel records

In order to record expenses for a business trip, you need internal proof, in other words, the settlement of a business trip - especially in terms of allowances. How to document them is regulated by par. 14 sec. 2 point 5 and sec. 3 of the Regulation on the KPiR.

Internal proof settling the business trip must contain:

  • first name and last name,
  • Destination,
  • name of the destination town,
  • the number of hours and days of being on a business trip (date and time of departure and return),
  • the rate and value of the allowances.

The column in the KPiR relevant to the recording of such expenses is column 13 - "other expenses".

Practice has shown that it is also popular to include such expenses directly in costs, based on purchase documents. In such a situation, the internal evidence is used only to calculate allowances and record them in the revenue and expense ledger.


Foreign expenses should be converted at the average NBP exchange rate announced on the last business day preceding the day on which the cost was incurred. The date on which the expense is incurred is the date on the document confirming the expense.



Diets should also be converted at the average NBP exchange rate announced on the last business day preceding the day on which the cost was incurred. The day when the cost is incurred is the day on which the foreign business trip is settled.