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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.

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