In both income tax laws, a ban on offsetting as tax expenses, the cost of the acquisition of goods, services and fixed assets worth more than 15,000 PLN, which were paid for in cash, was introduced. The compensation of mutual obligations is not treated as a payment in cash. This provision applies to transactions allocated into 2017 tax expenses (does not apply to transactions paid in 2017 but allocated into 2016 tax expenses).
No possibility to offset cash transactions as tax costs in Poland
17 March 2017
