Every company asks whether office coffee is a business expense. The answer depends on the situation, so it helps to know what to ask.
How a company accounts for coffee and drinks depends on factors such as who they are for – employees, visitors, or clients – and the type of business. Polish tax rules and interpretations vary, so check each situation with your accountant or tax advisor.
Questions for your accountant
- Are coffee for staff and coffee for visitors treated the same way?
- How should equipment be handled – purchase, rental, or service?
- How is VAT handled on these costs?
- Which documents should we keep?
Documents
Keep invoices for coffee, extras, equipment, and service. It makes accounting and any queries easier.
Comparing offers
When comparing buying a machine with a service – the vending machine guides (publisher's site) are a starting point – also consider the differences in accounting treatment. Agree them with your accountant.
FAQ
Is staff coffee a business expense? It depends on the company's situation. Check with your accountant.
Is this article tax advice? No. It is a general overview.
This article is general information only and is not legal or tax advice. Rules and interpretations change – consult your accountant or tax adviser before deciding.
Basis: Polish tax law, including the corporate and personal income tax acts and the VAT act.
Legal status: based on the regulations in force at the time of the last editorial review; this article is reviewed periodically.