Traveling to meet clients or attend trade fairs is a common part of running a company. However, correctly accounting for a business trip for a sole proprietor in Poland often raises questions. Is the owner entitled to a per diem, and how should you deduct costs for accommodation or transport? In this guide, we’ll answer all these questions step-by-step to ensure your expenses are handled correctly.

Is the Business Owner Entitled to a Per Diem Allowance?

This is where a fundamental difference between an employee and an entrepreneur arises. According to regulations, a per diem allowance (a lump sum to cover food expenses) is granted to employees on a business trip. The owner of a sole proprietorship is not their own employee, so they cannot calculate and pay themselves a per diem and then include it as a tax-deductible cost.

So what can you claim as a cost? Instead of a per diem, an entrepreneur can include the actual, documented expenses for food during a business trip as a company cost. However, there’s a catch – tax authorities’ interpretations can be ambiguous. The safest approach is to assume you can deduct food expenses, for example, a lunch at a restaurant. However, this is only allowed up to the value of the per diem allowance an employee would receive.

Per Diem Rates in 2025:

• Domestic per diem: 45 PLN for a full day of travel.
• Foreign per diems: The amount depends on the destination country (e.g., Germany – €49, United Kingdom – £45, Czech Republic – €41).

Business Trip for a Sole Proprietor – What Costs Can Be Deducted?

Besides food, you can deduct several other documented expenses during a business trip.

1. Transportation Costs

• Tickets: Air, train, and bus tickets.
• Fuel for your car: Accounted for according to the rules for a company car (75% of costs for mixed-use) or a private car (20% of costs).
• Highway tolls and parking fees.
• Taxis and public transport: Based on invoices or tickets.

2. Accommodation Costs

• Invoices for hotels, guesthouses, or apartment rentals. Remember to have the invoice issued to your company’s details.
• Limit: You can deduct the cost of accommodation in its full, actually incurred and documented amount. Unlike for employees, you are not bound by a lump-sum limit for accommodation.

3. Other Justified Expenses

• Tickets for trade fairs, conferences, and training sessions.
• Fees for internet access.
• Costs of meetings with contractors (as long as they are not for “representation,” i.e., lavish or luxurious).

How to Document Expenses from a Business Trip?

The basis for including an expense as a cost is its proper documentation. The most important documents are:

• VAT Invoices: Always ask for an invoice issued to your company’s details. This is the best and indisputable proof.
• Tickets: An airline or train ticket (for distances over 50 km) or a highway toll receipt can be treated as an invoice if it contains the seller’s NIP (Tax ID) and other necessary details.
• Receipts: As a rule, a simple receipt is not an accounting document. However, in some cases (e.g., parking fees), it can be the basis for issuing an internal voucher.
• Internal Voucher: A document you prepare yourself to describe and document an expense for which you could not obtain an invoice.

It is also a good practice to prepare a simple “business trip settlement” document, where you describe the purpose and date of the trip and attach all collected proofs of expenses.

Business Trip for a Sole Proprietor – Summary

Remember, the key to correctly accounting for a business trip for a sole proprietor is the general rule: the expense must be directly related to your business activities and be properly documented. If in doubt, it’s always a good idea to consult your accountant.

From the next post, you’ll learn how to prepare for an inventory count.