How to account for VAT, CIT, and PIT reimbursement for childcare costs funded by the company’s social benefits fund in Poland

• Y spółka z o.o. is subsidizing the costs of children’s stay in a daycare center from the company’s social benefits fund.
• The subsidy amount is 200 PLN per child per month and is paid to eligible employees by the 10th day of the following month.
• The company does not have any VAT obligations or entitlements related to the subsidy.
• The subsidy does not need to be reported in the VAT (JPK_V7M) or income tax (PIT-11) declarations

Source: podatki.gazetaprawna.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.