Did you know that highway tolls can be classified as tax-deductible expenses for your company? The appropriate accounting depends on the vehicle type and the purpose of the business trip. From 75% deductions for company passenger cars to full deductions for trucks, proper documentation will ensure tax compliance and streamline the accounting process. Learn about the rules governing VAT deductions and other methods for effectively managing road tolls.
How can highway travel be included in a company's tax-deductible expenses?
Fees for travel on toll road sections can be included in tax-deductible expenses as long as the trip is used for business purposes. How much of the expense you can actually deduct depends primarily on type of vehicleCorrect cost accounting requires taking into account several important parameters:
- linking the trip with the income obtained,
- deduction 75% of the amount for company passenger cars,
- limit 20% of costs using a private car,
- full recognition of expenditure on trucks,
- recording fees in KPiR for PIT or CIT purposes,
- assigning the cost to the appropriate financial year.
In the case of full accounting fees are posted to the accounts of specific units, such as logistics departmentIf the receivable is not paid on time, it will be listed on the company's balance sheet as short-term liability.
What are the VAT deduction rules for motorway tolls?
The method of settling VAT depends primarily on the type of vehicle used in your business. For passenger cars used for mixed purposes, a standard 50% tax deduction is available. To obtain the full deduction, it is necessary to maintain accurate mileage records and report the vehicle to the tax office using the VAT-26 form. However, there is a group of vehicles for which the rules are simpler and include:
- vehicles with a maximum permissible weight exceeding 3,5 tonnes,
- vans with a separate cargo area,
- tractor units,
- special vehicles,
- passenger cars used exclusively for business purposes.
Simply including the invoice in the JPK_V7 file is enough to effectively reduce the tax due. This solution ensures not only tangible financial benefits but also full compliance with current tax regulations and peace of mind during audits.
When is a motorway receipt considered a simplified invoice?
Receipt for highway crossing can function simplified invoice, which significantly simplifies the settlement of company costs. For a document to be recognized as a full-fledged accounting document, its gross value cannot exceed 450 PLN and/ or 100 €The key condition is to place it on Buyer's Tax Identification Number at the time of purchase. This means that the motorway ticket becomes a ready-made document for recording, containing all the necessary elements:
- the date of issue of the document,
- unique transaction number,
- full identification details of the seller,
- detailed information about the VAT amount,
- buyer's tax identification number.
Using a receipt as an invoice is primarily saving time and comfort for drivers. In the structure JPK_V7 such a document is treated as a standard invoice, eliminating the need to collect additional forms at the gates. The entrepreneur gains confidence that the records business travel expenses is carried out efficiently and in accordance with applicable tax law provisions.
How to settle automatic payments and e-TOLL in the company fleet?
Automation of settlements is the foundation of time savings in every transport company. In the case of heavy vehicles, the key role is played e-TOLL system, supervised by the National Revenue Administration. A toll is issued for travel VAT-exempt debit note, and the amount of fees depends on EURO emission classes and the selected route. Modern technologies such as SkyCash allow for effective cost management by:
- practical fleet cards with collective invoices,
- technologies video tolling improving passage through the gates,
- precise monthly reports available in the IKK panel.
You can monitor your complete transaction history via Online Customer Account (IKK), which makes it easier to plan expenses. Additionally, integration with KSeF system improves the circulation of documentation, which really increases business efficiency and streamlines daily transport operations.
How to record tolls for foreign highways?
The settlement of foreign road tolls is governed by different rules than in the case of domestic transactions, mainly because these expenses do not constitute import of servicesThis is a great convenience that simplifies accounting records. Values expressed in foreign currencies are converted to PLN according to average NBP exchange rate from the last business day preceding the date of issue of the document.
When recording these receivables, it should be remembered that the costs of obtaining income include full gross amountThis is because Polish VAT cannot be deducted in this case. The following documents may serve as the basis for accounting entries:
- invoice for the trip,
- ticket documenting the payment,
- traditional vignette,
- electronic vignette,
- posting order.
However, there is a legal way to recover tax paid abroad. VAT-REF procedure, under which the application for reimbursement is submitted directly to the country where the expense was incurred. This solution allows for a real reduce business trip costs, while guaranteeing full compliance with current tax regulations.
How to settle the highway distance traveled by an employee's private car?
utilization private car for business purposes imposes on the employer the obligation to reimburse highway costs. These amounts are not included in the mileage allowances, which only covers fuel and vehicle maintenance. The reimbursement of fees is for the employee tax neutral – without having to pay PIT tax and ZUS contributions.
Settlement of journeys on toll roads generates benefits for both parties in the form of:
- full reimbursement of travel expenses by the employer,
- exclusion of fees from mileage limits,
- no calculation of PIT tax and ZUS contributions,
- possibility of settlement with internal evidence,
- passing 100% of costs for business expenses,
- greater transparency in settling delegations.
This is a tax-beneficial solution for the company. Unlike operating costs, 20% limit, highway tolls are included in total height, which makes accounting easier.