On 12 October 2026, the Polish tax authority addressed the deductibility of expenses for hairdressing, makeup, cosmetic services, and clothing purchased for individuals appearing in a company’s online promotional materials. The guidance clarifies that such costs may be deductible as advertising and representation expenses if they are directly related to the creation of promotional content and are not considered personal benefits for the individuals involved. The key distinction lies in whether the services and goods are exclusively used for the production of advertising materials and not for private use.
Key Takeaways
- Direct Link to Promotion Required: Expenses must be incurred solely for the purpose of creating promotional content; any private use component disqualifies the deduction.
- Documentation Is Critical: Companies must maintain contracts, invoices, and internal records proving the business purpose and exclusive use in advertising.
- Case-by-Case Assessment: The tax authority will evaluate each situation based on the nature of the business, the type of promotional activity, and the extent of personal benefit.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement