Magdalena Szczepańska, Patryk Gaszyński
Rzeczpospolita
The article discusses recovery of VAT charged on employer’s purchases of various things for its employees, such as fruits, bread & pastries, juices or cold cuts. According to tax authorities, such purchases do not involve expenses that would be associated with taxable transactions, which means that the employer is not entitled to deduct VAT charged on them. They claim that supplies of such products to employees are intended merely for their personal needs. The article mentions also other purchases made by employers for their employees.