Feel free to contact us:(+48) 22 113 14 51

  • CEE Region

    • Are you planning business expansion beyond Poland?

      Choose KR Group - one professional service provider in the CEE region. Our offices are in: The Czech Republic, Romania, Hungary, and Slovakia. Instead of multiplying costs by having one provider per country, collaborate with us! We will help you unleash regional synergy by reducing unnecessary costs and speeding up processes.

  • Czech Republic

    • Czech Republic

      Since 2017, our team supports entrepreneurs in the scope of accounting, payroll and HR, and tax advice. We will help you utilize the potential of the Czech market and expedite your company’s expansion.

  • Romania

    • Romania

      Since 2016, we support our clients by offering payroll-HR services, accounting, tax advice, and tax compliance. We will support your company in entering the Romanian market, and in growing your existing business.

  • Slovakia

    • Slovakia

      Through cooperation with proven suppliers of accounting services, VAT compliance, as well as tax advice, we support companies in expanding their business activity in the Central and Eastern European region.

  • Hungary

    • Hungary

      Thanks to one of the most open European economies, entrepreneurs may count on a favorable place to invest. Since 2016, we support companies in the scope of accounting, tax advice, as well as payroll and HR.

Insights
KR Group
Experts
Career
Contact
Request for Proposal

Training for business-to-business (B2B) contractors is a tax expense for a company

There are more and more decisions confirming that training for business-to-business contractors is a tax expense.
Author:
Monika Pastuszak
Senior Tax Specialist, Tax Advisor

In January 2024, another favorable individual interpretation of tax regulations (ref. 0114-KDIP2-1.4010.609.2023.3.KW) was issued, in which the Director of the National Fiscal Information confirmed that the expenses incurred by the applicant company for training its employees who independently conduct business activities and provide services to the company on a business-to-business basis meet the statutory conditions for recognition as tax-deductible costs for this company.

Latest favorable individual interpretation of tax regulations

The expenses of the company operating in the IT and marketing industry concerned training related to the scope of services provided to the company as well as training the subject of which may affect the overall development of the desired competences of a given colleague necessary in cooperation with the company, e.g. in the field of communication, negotiations financed from funds the company's current assets.

The issue of training for colleagues providing services to a given Company on a B2B basis, as our practice shows, affects CIT companies from a wide range of industries and sizes.

Important

This is another recently issued favorable individual interpretation by the Director of the National Fiscal Information on this matter, including, among others: on August 18, 2023, under reference number 0111-KDIB1-1.4010.294.2023.3.KM, on September 11, 2023, under reference number 0111-KDIB1-3.4010.346.2023.2.JG, on October 6, 2023, under reference number 0114-KDIP2-2.4010.401.2023.2.ASK, on October 10, 2023, under reference number 0111-KDIB1-1.4010.396.2023.2.KM, on October 10, 2023, under reference number 0111-KDIB1-2.4010.362.2023.2.END, and on November 6, 2023, under reference number 0114-KDIP2-2.4010.468.2023.3.RK.

It is worth taking advantage of a tax interpretation in this respect

We suggest, in connection with the above favorable tax interpretations, that it is worth considering taking advantage of the possibility to request an individual interpretation of the tax legislation in this respect and to benefit from its protective function.

Should you have any further questions, please contact our tax advisors who can help you prepare and submit your tax interpretations.

Skrócony formularz EN
Order online advice

Pursuant to the Personal Data Protection Act of 29 August 1997 (Journal of Laws Dz.U. 2016 item 922, as amended), I consent to receive commercial and marketing information from KR Group sp. z o.o. sp. k. with its registered office at ul. Skaryszewska 7, 03-802 Warsaw, and to introduction into the database and processing by KR Group sp. z o.o. sp. k. of my personal data provided in this form. I also acknowledge that my consent is voluntary and that I have the right to review, correct or remove my data.

usersearthmagnifiercrossmenuarrow-right