Settlement of Internet expenses by the entrepreneur


Today's business world is impossible to imagine without Internet access. Virtually every entrepreneur uses the network facilities, sending contractors offers, invoices, e-mails, but also ordering goods, materials or comparing suppliers' offers. Therefore, the question arises: how - does the settlement of Internet expenses look correct?

Settlement of Internet expenses and Internet tax relief

Expenses incurred on the Internet can be settled by the taxpayer using the Internet tax relief. Its maximum amount is PLN 760.

The deduction can be made from:

  • taxable income according to the tax scale, or
  • income taxed with a lump sum on recorded income.

It should also be mentioned here that if this amount has been settled as tax deductible costs, has been deducted from income under the Lump-sum Income Tax Act, or returned to the taxpayer in any form, then it can no longer be deducted from income.

The basic condition for taking advantage of the tax relief is the actual expenditure on using the Internet.

It should be remembered that the expenses must be properly documented. It can be an invoice as well as other documents confirming such costs, which specify:

  • data identifying the buyer and seller,
  • type of purchased goods or services,
  • the amount of payment.

Or maybe direct recognition in costs

Company costs may include only those expenses that meet the requirements of Art. 22 sec. 1 of the PIT Act, namely they were incurred in order to achieve income or to maintain or secure the source of income (except for the costs listed in Art. 23).

It is an advantageous solution when the entrepreneur does not run a business in his own apartment, which allows the entire invoice to be included in the company's costs. There is no limit to the amount that occurs in the case of the tax relief settled in the annual tax return. An additional advantage in the case of VAT payers is the right to reduce the output VAT by the amount of the input VAT shown on the invoice. In the case of non-taxable persons, they may include the gross amount on the invoice as tax deductible costs. There is no limit of PLN 760 here, as in the case of the internet discount.

However, when the business is run in your own apartment and the Internet is used for both corporate and private purposes, it is risky to settle the Internet expenditure in full in company costs, as this may be questioned by the tax office. Determining the proportion of distribution of this type of expenditure may also be difficult, therefore it will be most reasonable then to account for such costs under the online tax relief.