Poland’s tax authority consistently denies VAT deductions for corporate social responsibility expenses, citing lack of direct revenue correlation.
Tax Authority’s Position
Each time, the KIS director evaluates whether an expense that improves a company’s reputation in the local community can translate into revenue. Typically, they conclude there is no such connection, as seen in the latest interpretation from January 31, 2026, and numerous previous cases.
Expert Criticism
“The tax office’s persistence in this matter is astonishing,” comments Wojciech Kieszkowski, tax advisor and partner at Solveo Advisory. “While it protects budget revenues and prevents abuse of tax law by businesses, it’s in the state’s interest to encourage private enterprise to engage with local communities.”
Denying businesses the right to tax deductions doesn’t contribute to building civil society, Kieszkowski adds.