Expense rules in Poland.
All MF Poland rules: 23% VAT, dieta krajowa PLN 45, kilometrówka PLN 1.15/km and VAT recovery in Poland.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 8% | Not reclaimable | Reprezentacja non-deductible |
| Travel meals | 8% | 100% reclaimable | Dieta cap |
| Accommodation | 8% | 100% reclaimable | Faktura VAT |
| Fuel | 23% | 50% reclaimable | Mixed-use car 50% |
| Train / PKP / flight | 8% | 100% reclaimable | Public transport |
| Taxi | 8% | 100% reclaimable | Receipt required |
| Client gifts | 23% | Not deductible | Reprezentacja |
| Parking / toll | 23% | 100% reclaimable | Faktura VAT |
Dieta krajowa
Tax-free national daily per diem (2023+).
Foreign dieta
MF country table.
Retention
KIS records: 5 years end-of-year.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car (>900cc) | 1,15 PLN/km | Unlimited | MF 2024 rate |
| Personal car (≤900cc) | 0,89 PLN/km | Unlimited | Small engine |
| Motorcycle | 0,69 PLN/km | Unlimited | Reduced rate |
| Moped | 0,42 PLN/km | Unlimited | Very small engine |
Standard >900cc
MF 2024 standard car rate.
Small engine
Car <900cc.
Records
Ewidencja przebiegu pojazdu.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Poland — national | 45 PLN | — | 45 PLN |
| Warsaw | 45 PLN | 200 PLN | 245 PLN |
| Foreign — Berlin | 49 € | 150 € | 199 € |
| Foreign — London | 45 GBP | 200 GBP | 245 GBP |
| Foreign — New York | 59 USD | 350 USD | 409 USD |
Dieta krajowa
2023+ national per diem.
Foreign dieta
MF table in local currency.
Hotel allowance
Flat night or actual invoice.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive (2008/9/EC) | 30 Sept. N+1 | KIS portal |
| France | Reciprocity | 30 Sept. N+1 | Via KIS |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| PL VAT for foreign | VAT-REF (KIS) | 30 Sept. N+1 | KIS — VAT-REF |
EU minimum
Annual 8th Directive request.
PL minimum
Min VAT foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Poland expenses with Illizeo.
VAT 23%/8%/5%, kilometrówka PLN 1.15/km, dieta krajowa PLN 45, EU 8th Directive VAT recovery: all the MF rules above are natively integrated into Illizeo.
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