- Many businesses buy various food items and provide them to employees
- Uncertainty about the possibility of VAT deduction on such purchases
- Company asked about VAT deduction on food items for employees and contractors
- Company also asked about VAT deduction on alcohol purchases for business meetings and gifts
- Tax authorities state that VAT cannot be deducted on purchases not related to business activities
- Definition of “personal needs” is not clearly defined in the law
- Providing food and drinks to employees during breaks is not necessary for business purposes
- Tax authorities do not allow VAT deduction on food items provided to employees for personal needs
Source: pit.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.