Room rental, an offer presentation, or perhaps lunch with a client? Meetings with contractors are a natural part of running a business, but not every expense related to them can be safely included in tax-deductible business costs. Check which expenses usually do not raise objections from the tax office and learn how to organize meetings so you avoid problems during an inspection.

What are tax-deductible business costs? Basic rules

A tax-deductible business cost is an expense incurred in order to generate or secure company revenue, in accordance with Article 22 section 1 of the Polish PIT Act. What matters here is not so much the form of the meeting, but its purpose and how it is documented. 

For an expense to be recognized as a cost:

Proper documentation – the basis for deductions

The tax office assesses the connection between an expense and business activity on the basis of documents, in line with the requirements of the Polish Minister of Finance regulation on keeping the tax revenue and expense ledger.

Tax-deductible business costs may be recorded only on the basis of documents such as:

In addition, the document must clearly confirm the connection between the expense and business activity:

A meeting with a contractor and company costs – when is the expense justified for tax purposes?

A conversation about cooperation, an offer presentation, or contract negotiations — if the meeting has a specific business purpose, its cost may be settled. However, the regulations exclude so-called representation costs, such as dinners that are purely image-building in nature, which, under Article 23 section 1 point 23 of the PIT Act, cannot be included in tax-deductible costs.

In practice, this means that company costs may include renting a conference room for a sales offer presentation or a meeting with a client in a coworking space, but you cannot include an extravagant dinner in an exclusive restaurant if its only purpose was to build relationships. 

Types of meetings with contractors – can these expenses be included in costs?

Meetings with contractors can take many forms — from official presentations in a conference room, through training sessions, to informal conversations over coffee. Although all of them may have a business function, not each of them gives the same tax possibilities.

Conference room rental – professionalism and clarity

An invoice for conference room rental with a specific purpose, such as an offer presentation, is one of the safest costs to record in accounting. Clear documentation and the form of the meeting strengthen your argument in the event of an inspection.

An example from everyday business practice:

A service company rents a room at IdeaPlace for three hours, presents a new service to clients, and provides information materials. An invoice, an invitation email, and an agenda are enough to justify the cost.

Organizing training for clients – an investment as a tax-deductible business cost

Training sessions and workshops for clients are expenses that, with proper documentation, may be included in tax-deductible business costs. If their purpose is to present an offer, provide implementation training, or demonstrate a product, it is easy to show their connection with company revenue.

The following may be included in costs, among others:

That is why, when organizing such meetings, it is worth choosing a place that provides full service and documentation, such as training rooms at IdeaPlace, where it is easy to ensure a professional format and compliance with regulations.

A meeting in a restaurant – is a catering or restaurant service a tax-deductible business cost?

Lunch with a client is standard in business relationships, but from a tax perspective it is a rather difficult topic. If the purpose is to build relationships rather than make specific business arrangements, the expense may be treated as representation costs, which cannot be included in tax-deductible business costs.

Safer situations are those in which:

Remember also that VAT cannot be deducted from restaurant services unless they are part of a service that is later resold.

What can be included in company costs when organizing meetings? Specific examples 

A list of example expenses that can usually be included in company costs includes, among others:

Why is renting a room at IdeaPlace a safe and beneficial option?

Professional spaces such as those offered by IdeaPlace help meet all formal requirements, make accounting easier, and support your company’s image as a reliable business partner.

By organizing a business meeting in a neutral, professional space, you gain: 

In practice, this means not only comfort, but also an easier way to justify and document the expense as a tax-deductible business cost.

Ewa Rogoż

Ewa Rogoż is an experienced coworking pioneer in Wrocław and the founder of IdeaPlace – the first professional coworking space in Lower Silesia. Her dedication to business development and support for entrepreneurs led to the creation of an inspiring space in the heart of the city. Ewa not only creates coworking spaces for freelancers but also micro-offices for small teams, thereby supporting diverse business initiatives in the region.