- Country Information
- Poland
Poland Expense Reimbursement Policy
Modified on: Mon, 23 Mar, 2026 at 2:04 PM
This policy outlines the rules for reimbursing business-related expenses for employees in Poland, including the new KSeF-compliant process effective 1 April 2026, mileage, travel, documentation, and tax treatment, in line with Polish tax law and Ministry of Infrastructure regulations.
KSeF: Poland's National e-Invoicing System
As of 1 April 2026, Poland's Krajowy System e-Faktur (KSeF) is mandatory for all VAT-registered businesses. Under KSeF, all B2B invoices must be issued and transmitted electronically through the centralised KSeF portal.
What this means for you:
• Vendors and service providers (hotels, taxis, phone operators, restaurants, etc.) will no longer issue paper or PDF invoices directly to you.
• All invoices are transmitted electronically to Remote People via the KSeF portal.
• You no longer need to collect and submit physical invoices or receipts.
Expense Reimbursement Process
Starting 1 April 2026, follow these steps when claiming expense reimbursements:
Step 1
When making a business purchase (transport, meals, phone, accommodation, etc.), ensure the vendor issues the invoice to Remote People by providing our company name and NIP (tax identification number):
• Company name: Horizons Global Technology SP Zoo
• NIP: 7011120237
Step 2
If available, ask the vendor for a transaction confirmation or a visualisation of the invoice (which may include a QR code). This is not mandatory but can help you track your expenses.
Step 3
Complete the Expense Reimbursement Claim Form for all expenses you wish to claim. Fill in one row per expense, including: the invoice date, vendor name, vendor NIP (if known), a description of the expense, the category, currency, and gross amount.
Step 4
Provide a business justification (e.g., "client visit to Wrocław", "monthly phone reimbursement") and trip details where applicable.
Step 5
Sign the declaration confirming the expenses are genuine and have not been previously claimed.
Step 6
Submit the completed form through the Remote People platform for approval, by the deadline communicated for each reporting period.
Important Reminders:
• Always request that invoices are issued to the employer, not to you personally. Invoices addressed to individuals cannot be processed for VAT recovery.
• The Vendor NIP (tax ID) field on the form is optional but highly recommended — it makes matching your claim to the KSeF invoice much faster and reduces processing delays.
• In case of mismatches between submitted forms and KSeF invoices, we would not be able to process the expenses via payroll.
• If you are unsure about any aspect of this process, please reach out to our support team.
Expense Categories
When filling out the claim form, use one of the following standard categories:
| Category | Examples |
| TRANSPORTATION | Taxis (Bolt, Uber), car rental, parking, fuel, public transport, tolls |
| PHONE | Monthly phone plan, international calls, roaming charges |
| MEALS | Business meals, client entertainment |
| ACCOMMODATION | Hotel stays during business trips |
| OFFICE SUPPLIES | Stationery, printer ink, small office equipment |
| MEDICAL | Mandatory medical checks, occupational health |
| TRAINING | Courses, certifications, conference fees |
| OTHER | Any expense not covered above (please describe) |
Invoicing & Documentation
1. Accepted Documents
• Under KSeF, invoices are received electronically by Remote People through the KSeF portal.
• For CIT (corporate income tax): All documents must be stored and described.
• For VAT recovery: Only invoices are accepted.
• Toll tickets and transport receipts may qualify as invoices if they include:
• Issue date and number
• Company name and tax ID: Horizons Global Technology SP Zoo — NIP: 7011120237
• Description of service
• VAT amount and total due
2. Simplified Invoices
• Receipts up to 450 PLN gross with the buyer's NIP number qualify as simplified invoices and allow VAT deduction.
Reimbursement & Taxability
1. Tax-Free Reimbursable Expenses
With proper documentation, the following expenses are not taxable to employees and are deductible for the company:
• Travel (airfare, train, taxi, rental car)
• Accommodation
• Meals during business travel
• Conference fees
• Business-related supplies
• Small promotional gifts (with logo, under value limits)
Clarification: For CIT, these are deductible business costs. For PIT, they are not taxable to the employee if within limits and properly documented.
2. Per Diems
Domestic Travel:
• Full per diem: 45 PLN/day
• Accommodation flat rate: 67.50 PLN/night
• Partial day: 8–12 hours = 50% of per diem; >12 hours = full per diem
International Travel:
• Rates vary by country (refer to Polish Ministry regulation)
• Meal deductions: Breakfast −15%, Lunch −30%, Dinner −30%
• Accommodation with receipt: country-specific limit; without receipt: 25% of limit
CIT: Per diems are deductible. PIT: Per diems are not taxable if within official limits.
Travel & Mileage Reimbursement
1. Mileage Rates
Employees using private vehicles for business travel may be reimbursed at the following official rates:
• Passenger car (≤900 cm³): 0.89 PLN/km
• Passenger car (>900 cm³): 1.15 PLN/km
• Motorcycle: 0.69 PLN/km
• Moped: 0.42 PLN/km
These rates cover fuel, wear and tear, and standard operating costs. Reimbursements above these limits are not tax-deductible.
2. Parking & Tolls
• Must be reported separately from mileage.
• Require individual receipts.
• For company or leased cars, only 75% of operating costs (including tolls/parking) are deductible.
• For private cars, tolls and parking are deductible only within the mileage allowance limit.
Business Travel Rules
Transport Modes
| Mode of Transport | Requirements |
|---|---|
Air Travel | Economy class unless pre-approved; e-ticket and invoice required |
Train/Bus/Tram | Ticket or official receipt required |
Taxi/Cabs | Receipt or e-receipt showing employee or company name + journey details |
Rental Cars | Rental agreement + VAT invoice + fuel receipts (if reimbursed separately) |
Leasing Rules
• Short-term leases (<6 months): Fully deductible
• Long-term leases: 75% of costs deductible for mixed-use vehicles
Entertainment & Gifts
1. CIT Rules
• Advertising gifts (e.g., branded pens, calendars): Deductible
• Representative gifts: Deductible only under strict conditions
• VAT must be charged unless: value ≤ 100 PLN/year per person, or ≤ 20 PLN per item
2. Business Meetings
• Meals with contractors may be deductible if tied to business activities
3. Employee Integration Events
• Deductible if linked to improving work efficiency
• Must demonstrate business relevance
• Each expense must be individually analysed and properly documented
Wellness & Health Expenses
• Well-being programmes may be deductible if not personal in nature and offered broadly to staff
• Medical bills, gym memberships, therapy: may be taxable unless required by law or directly tied to business
• Case-by-case analysis required
VAT Considerations
Re-invoicing vs. Cost Reimbursement
• Re-invoicing: Entity resells a service; must issue VAT invoice
• Cost reimbursement: Entity pays on behalf of another; no resale
• VAT treatment depends on who purchased the service, whether it was resold, and documentation/contractual terms
• Each case requires factual analysis to determine VAT applicability
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