Per Diem

In Poland, the per diem (dieta) rates for business travel in 2025 are as follows:

Domestic Travel

• Full per diem: 45 PLN per day.
• Partial per diem:
  • Less than 8 hours: No per diem.
  • 8 to 12 hours: 50% of the per diem (22.50 PLN).
  • More than 12 hours: Full per diem (45 PLN).
• Meal deductions: If an employer provides meals, the per diem is reduced:
  • Breakfast: -25%
  • Lunch: -50%
  • Dinner: -25%
• Accommodation:
  • Refund based on receipts, up to 900 PLN per night.
  • If no receipt is provided, a lump sum of 150% of the per diem (67.50 PLN) applies.

International Travel

• The per diem varies by country (e.g., Germany: 49 EUR, UK: 45 GBP, Ukraine: 41 EUR).
• Time-based calculation:
  • Less than 8 hours: 1/3 of the per diem.
  • 8 to 12 hours: 50% of the per diem.
  • More than 12 hours: Full per diem.
• Meal deductions:
  • Breakfast: -15%
  • Lunch: -30%
  • Dinner: -30%
  • If full meals are provided, only 25% of the per diem is granted.
• Accommodation:
  • Refund based on receipts, up to a country-specific limit (e.g., Germany: 170 EUR, Belgium: 200 EUR).
  • If no receipt is provided, 25% of the limit applies as a lump sum.

For tax purposes, per diems up to the government-set limits are tax-free. Any excess amount is taxable as income. Employers can set higher per diems in company policies but must comply with tax regulations. For more details, visit the official Polish government website Biznes.gov.pl.

Mileage

In Poland, for business travel in 2025, the standard mileage allowance rates are:

For personal vehicles used for business purposes:

• For cars with engine capacity up to 900 cm³: 0.89 PLN per kilometer
• For cars with engine capacity over 900 cm³: 1.15 PLN per kilometer
• For motorcycles: 0.69 PLN per kilometer
• For mopeds: 0.42 PLN per kilometer

These rates are set by the Minister of Infrastructure and apply when employees use their private vehicles for business travel. The rates cover fuel costs, normal wear and tear, and other standard operating expenses.

Please note that my information cutoff is October 2024, so you may want to verify these figures with the Polish Ministry of Finance or a Polish tax advisor to ensure they haven’t been updated for 2025. ppuslugi.mf.gov.pl

Paperless

The Polish Accounting Act (Ustawa o rachunkowości) allows for paperless (electronic) accounting but requires businesses to comply with specific rules on electronic document storage, security, and accessibility. Here are the key compliance aspects:

1. Electronic Storage & Format

• Accounting records, invoices, and financial documents can be stored electronically instead of in paper form.
• Documents must be stored in a format that ensures integrity, authenticity, and readability, such as PDF, XML, or other secure digital formats.

2. Accessibility & Readability

• Electronic records must be readily available for review by auditors, tax authorities, and other relevant parties.
• Companies must ensure that records remain readable and retrievable for at least five years (or longer, depending on tax and legal requirements).

3. Data Security & Protection

• Electronic accounting records must be protected against loss, destruction, or unauthorized modification.
• Businesses must implement security measures such as backups, encryption, and access controls.
• Electronic signatures or other authentication mechanisms may be required to validate digital records.

4. Compliance with Tax and Audit Requirements

• Digital records must comply with Polish tax regulations, including the requirement to provide records in the Standard Audit File for Tax (SAF-T/JPK) format upon request.
• If electronic records do not meet the requirements for integrity and authenticity, authorities may require businesses to provide paper documentation.

5. E-Invoicing and Digital Reporting

• Poland is moving toward mandatory e-invoicing through the Krajowy System e-Faktur (KSeF) system, expected to be mandatory in 2026 for all VAT-registered businesses.

Meals, Benefits & Allowances

Employers can reimburse meal expenses as part of per diem allowances. However, meal benefits outside of per diem must be taxed unless provided as part of business travel. Other non-cash benefits, such as transportation or accommodation, may also be taxable unless specifically exempted​ ppuslugi.mf.gov.pl

As of October 2024, here are Poland’s compliance rules for meals, benefits, and allowances:

Per Diem Allowances (Diety):

• For domestic business trips: approximately 30-45 PLN per day (24-hour period)
• International per diems: vary by country, set by the Ministry of Labor
• Not subject to income tax or social security if within statutory limits

Meal Allowances:

• Breakfast: typically 25% of the daily allowance
• Lunch: typically 50% of the daily allowance
• Dinner: typically 25% of the daily allowance
• Per diem is reduced if meals are provided by the employer or included in hotel rates

Accommodation:

• Reimbursed based on actual expenses with supporting documentation
• Lump sum accommodation allowance possible (typically around 45 PLN per night for domestic travel)

Benefits-in-Kind:

• Generally taxable as employment income
• Company cars: taxable benefit based on engine capacity and private use
• Meal vouchers: usually exempt up to approximately 190 PLN per month
• Private health insurance: subject to taxation and social security contributions
• Sports and cultural benefits: some exemptions under employee benefit programs

Social Fund Benefits:

• Benefits from the Company Social Benefits Fund (ZFŚS) are tax-exempt up to certain limits
• The exemption limits depend on the employee’s household income

Tax-Free Allowances:

• Work clothes and tools necessary for job performance
• Professional development directly related to employment
• Occupational health services
• Relocation allowances for job-related moves within limits

These regulations are subject to annual updates by the Ministry of Finance and Ministry of Labor, so for the most current rules applicable in 2025, I recommend consulting Polish tax authorities or a tax professional in Poland.

Sales tax rates

Poland applies a standard VAT rate of 23% on most goods and services. Reduced VAT rates apply to:

• Food, books, newspapers: 5%
• Medical supplies, hotels, public transport: 8%

Businesses exceeding PLN 200,000 in annual revenue must register for VAT. Foreign businesses providing taxable services in Poland may also need to register​ ppuslugi.mf.gov.pl

For official guidelines, visit the Polish Ministry of Finance.

October 2024, Poland’s sales tax (Value Added Tax or VAT) rates are:

Standard VAT Rate: 23% This applies to most goods and services.

Reduced VAT Rates:

• 8%: Applies to certain goods and services including:
  • Some food products
  • Water supplies
  • Pharmaceutical products
  • Medical equipment for disabled persons
  • Children’s car seats
  • Passenger transportation
  • Certain books, newspapers and periodicals
  • Hotel accommodation
  • Restaurant services (excluding alcoholic beverages)
  • Admission to cultural services and amusement parks
• 5%: Applies to:
  • Basic food products (bread, dairy, meat)
  • Books and specialized periodicals
  • Certain agricultural products
• 0%: Applies to:
  • Exported goods
  • Intra-EU supplies of goods
  • International transportation

There are also some VAT-exempt goods and services, such as:

• Financial and insurance services
• Medical services
• Educational services
• Postal services

Poland follows the European Union VAT Directive, though specific rates and exemptions may vary. The Polish Ministry of Finance (Ministerstwo Finansów) is responsible for tax policy and administration in Poland.