Expense audits: prepare your records · Poland

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

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Your questions, in practice · Poland

What risks arise from unsupported expense claims?

An unsupported expense can lose its tax deduction or VAT recovery, and the reimbursement can be treated as taxable pay. Interest or penalties may follow. Keep each expense linked to its receipt, payment and a clear business purpose.

Can tax authorities check vehicle mileage?

Yes. During an audit, authorities can compare your business log with odometer readings, service invoices or other records. Business mileage exceeding the distance actually driven is a problem. Keeping opening and closing annual odometer readings makes reconciliation easier.

What evidence should an expense claim retain?

Keep the invoice or itemised receipt, expense claim and repayment evidence. Add relevant details: guests for a business meal, dates for accommodation and trip logs for mileage. The file should explain who paid, the assignment and how the amount was calculated.

What information should an expense claim contain?

Include the claimant, date, expense type, supplier, amount, currency and business purpose. Attach evidence and state whether the claimant or company paid. For mileage, add the vehicle, distance and calculation details.

How can mileage be substantiated in a tax or payroll audit?

Provide detailed trip logs, vehicle documents and the scale or rate used for each period. Mileage, assignments and payments should reconcile. A fixed round monthly payment without trip records does not substantiate business mileage.

Can the authorities request restaurant invoices?

Yes. Authorities can request invoices and explanations supporting the business purpose of meals. Retain the itemised bill, purpose and attendees where guests were invited. Internal approval of the claim does not replace that evidence.

What happens if mileage is insufficiently supported?

Unsupported mileage payments can be treated as pay, with associated payroll charges and tax, or disallowed as deductible expenses. Reconstruct the file using genuine assignments, trips, vehicle details and calculations. Correct errors using the available evidence and retain a record of the corrections.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.