No one, not even the tax authorities, has an exhaustive list of expenses considered as tax-deductible costs. Economic life is simply too rich. However, we have prepared an exemplary list with experts, using extensive case law in this area and interpretations of the head of the National Information Service. In it, we suggest what expenses can be included in tax costs, which can not, and which may be the subject of disputes. Accounting offices should have such a cheat sheet at hand, because it will allow you to quickly solve customer doubts.
We comment on the issue for Dziennik Gazeta Prawna. The article was published on October 3, 2022 and is available here.