Law /
Tax deductibles for self-employed English teacher working in Poland [7]
I don't have an up to date list any more, however when I was last doing that, you could deduct anything that a small business could credibly deduct.
Remember the exact rules do change and this list is not only the few things I used to put through, but also things others told me they put through their own business so please don't hold me responsible if you're done for tax evasion.
-Office space and a proportion of bills (most teachers use their home, however you used to have to have a dedicated room to use as an office/workspace in case the tax office checked - no harm in sitting in it in your spare time though). If you choose to have a seperate office away from your home you can of course put the lot through - it isn't unusual for Poles to have their home in the countryside and rent a flat in town to be used as an office and discreetly sleep there during the week.
-Tea/coffee/milk/sugar (plus anything you'd use to make it with or serve it in)
-Certain travel (a few used to put trips home through on the basis that they'd visit an ELT bookshop when in the UK, however that I think would be very risky should you be inspected)
-Travel (inc. hotel and very modest meals) within PL that could be potentially and provably work related (a failed sales pitch involving a couple of days in Krakow - I never dared, however I know those who did)
-Office furniture (a nice sofa for your clients to wait for you on), curtains, carpets etc for the room that is your dedicated office and/or waiting room as well as naturally A/c equipment, fans, water coolers, fresh flowers and other fripperies (as far as I remember)
- IT/audiovisual equipment (a TV I suppose would be credible, I bought one but that was genuinely for work use),
-Certain books in English (I used to occasionally put novels through, since they may conceivably be used for training),
-Obviously any text books you may use
-Biros, paper, other stationery
-Magazines, decorations for your office - in essence, anything you might furnish the office or waiting room of a small business with including
-Limited business entertaining. Check the limit though
You can also get a makro card etc and lease a vehicle, as you can with any business.
Just be careful not to take the p*** or you may quite rightly attract attention for abusing the system.
The interpretation of the rules does change from time to time and a lot depends on how keen your local tax office is about checking self-employed people - where I lived they generally had bigger fish to fry. You can also get a makro card etc and lease a vehicle, as you can with any business. Don't forget to get an invoice for every penny you spend and keep those invoices.
The key is to get a good bookkeeper who is used to your sort of business, remember that he/she may not always be right (in PL they tend to err on the side of caution) and make sure that you have an up-to-date copy of the regulations - it depends how good your Polish is, however there's a mine of information on the internet.
Worth mentioning that when registering as a sole trader at the tax office you can choose not to have any deductions whatsoever - but instead pay a fairly low flat rate of tax on your business activity. It depends which is most advantageous for you. You have to specify which system you want when you register.
