Taxi receipt as the basis for entry to the KPiR?
If the entrepreneur receives a receipt for a taxi ride, can he record this expense in the KPiR on its basis? Often, during business trips, entrepreneurs are not able to receive an invoice for the trip and the receipt is the only document confirming the incurred expenditure. Let's check it out!
Tax deductible - what is it?
Pursuant to Art. 22 sec. 1 of the Personal Income Tax Act, tax deductible costs are the costs incurred in order to generate income or to preserve or secure the source of income, with the exception of the costs listed in Art. 23. Moreover, it is necessary that the expenditure incurred is properly documented.
To legally recognized accounting vouchers, in accordance with par. 12 sec. 3 of the Regulation of the Minister of Finance on keeping a tax book of revenues and expenditures includes: invoices, VAT RR invoices, bills and customs documents.
It is possible to document the expense with evidence other than the above-mentioned. This is regulated by par. 13 and par. 14 above of the regulation, stating that the accounting voucher may also be:
daily statements of evidence (sales invoices) prepared for posting with a collective entry,
accounting notes, drawn up to correct the entry on a business transaction, resulting from a foreign or own ID, received from the taxpayer's contractor or provided to the contractor,
evidence of shifts,
proofs of postage and bank charges,
other proofs of fees, including those made on the basis of payment books, and documents containing the data referred to in par. 12 sec. 3 point 2.
Taxi receipt in costs
An entrepreneur may wonder if, in this case, it is possible to issue an internal ID for a taxi ride? The answer is negative, because this type of service has not been listed in the catalog of costs recorded using such a document.
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The regulation also allows for the recognition of certain expenses as costs based on receipts. These include the purchase of cleaning agents, occupational health and safety as well as office supplies made in retail trade units, where the receipt must be dated and stamped (marked) by the unit issuing the receipt - specifying the quantity, unit price and value for which the purchase was made. On the back of the receipt, the taxpayer must complete its content by entering his name (plant name), address and type (name) of the purchased goods.
However, there is no taxi ride in the catalog of expenses that can be documented with a receipt. This means that in order to be able to include this type of expenditure in tax deductible costs, the receipt alone is not enough. We must then ask for an invoice, invoice or bill.