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A train or bus ticket purchased from a Polish carrier or a foreign carrier that is registered for VAT in Poland gives the right to deduct VAT from journeys on the Polish section of the route. Foreign VAT for trips through other EU countries is not deductible and cannot be included in tax-deductible costs Settlement of train or bus tickets for cross-border journeys in PIT When it comes to settling tickets as costs in PKPiR, the conclusions basically result from previous arrangements.

Namely, if the ticket includes Polish or EU VAT, the costs will include the net amount. In the first case, the entrepreneur will reduce the VAT due by the philippines photo editor VAT charged on the ticket, while in the second case he is deprived of this right. Additionally, VAT will not be included in the PIT costs. Settlement of train and bus tickets in PIT A ticket may be considered an invoice as long as it contains the data described in the Regulation on issuing invoices If the ticket cannot be considered an invoice, you should check in the Regulation on maintaining PKPiR whether the scope of data is sufficient to consider it as a document confirming the incurrence of an expense.



When it comes to settling a business trip, remember that some expenses may also be included in the internal document if they do not meet the requirements to be considered an accounting document. Tickets with Polish and EU VAT are recorded in the net amount in PKPiR Summary Settlement of train or bus tickets for trips abroad and back should no longer be a problem. When a ticket is considered an invoice and when it is not, it is clear from the regulations. The principle of VAT taxation is the same, regardless of whether we leave Poland or return to the country.