- The amount of the reimbursement of travel expenses during a business trip differs depending on whether the delegation includes an employee or an entrepreneur
- By law, an entrepreneur can deduct 100 percent. costs when using a company car, he must include information about the registration number of the vehicle in the statement
- The reimbursement of travel expenses for the needs of the employer can be arranged on a flat-rate basis in a situation where the employee travels, for example, by public transport
A delegation is a trip for business matters – in other words, a particular unit is equipped with competencies and then sent outside the company headquarters or workplace. However, the travel expenses must be settled and returned to the person sent on the delegation. When it comes to odometer for travelOn March 25, 2002, the Regulation of the Minister of Infrastructure was introduced, which lays down the conditions for determining and reimbursing the costs of the business use of passenger cars, motorcycles and mopeds that are not in the possession of the employer (Government Gazette 2002, no. 27, item 271). This provision prohibits the use of, among other things, your own car.
Mileage Calculator – Rules
The amount of the reimbursement of travel expenses during a business trip differs depending on whether the delegation includes an employee or an entrepreneur. Please note, however, that the duration of a business trip is not included in the employment contract unless it falls within the working hours of the subordinate at the fixed workplace. Route calculation with delegation odometer free business travel calculators available on the web make it easier for you.
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What can happen if there is a record error (accidental or intentional) and an incorrect application? odometer† In that case, you must be aware of the consequences. For example, if 100 percent is deducted. VAT and PIT, but the mandatory administration has not been kept or not done properly, will most likely be questioned during the inspection. In such a situation, you have to pay tax and interest.
Odometer – business delegation
It often happens that an entrepreneur wants to use his own vehicle, for example a car, for business purposes. Therefore, the cost of driving such a car can be included in the cost of running a business. Among other things, thank you Act of 23 October 2018 amending the Personal Income Tax Actlike the Corporate Income Tax Act, he is not obliged to mileage calculator on a business trip†
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In such cases, if they want to deduct the full cost from the tax revenue and expenses, or the KPiR, they must keep a mileage record. This applies to anyone who uses vehicles for this purpose, whether owned by the company or leased, leased or rented. If they fail to meet this obligation, they can only count on deductions:
- 50 percent VAT and 20 percent. PIT in case of own car,
- 50 percent VAT and 75 percent. PIT, when a company car is used,
- 50 percent VAT and 75 percent. PIT, when a truck of less than 3.5 tons is in use.
Odometer – what should the mileage for an entrepreneur?
By law, an entrepreneur can deduct 100 percent. costs when using a company car, he must include information about the registration number of the vehicle in the statement. In addition, there should be records of when the count started and ended, as well as an inventory of the meter reading:
- at the beginning of use,
- at the end of a specified billing period,
- when registration is complete.
In addition, it is also important to write down properly:
- driver data,
- purpose and date of the delegation,
- how many kilometers has the car driven,
- registration number,
- engine capacity,
- rate per kilometer,
- obtained on the basis of mileage calculator on a business trip quantity,
The rest of the article can be found below the video material:
Kilometer converter – what should the kilometer count for an employee?
Employees are often sent on business trips. If they use their own car for this, the employer must reimburse them. For this, a registration of the kilometers traveled must be kept. Their number must be multiplied by a certain percentage, that is, applied odometer† These are tax-deductible costs for the employer. The administration must contain almost the same information that is required of the entrepreneur, including the signature of the employer. It is worth noting that he can set increased rates, but only the legal costs are included in the costs.
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What is the odometer – business travel and everyday use in 2022
How to apply? odometer for travel and every day? For passenger cars, the limit per kilometer in 2022 will depend on the cylinder capacity, which affects, among other things, the engine power of each vehicle and the maximum speed. This is the current data:
- PLN 0.5214 for vehicles with a cylinder capacity up to 900 cm³,
- PLN 0.8358 for vehicles with a cylinder capacity exceeding 900 cm³,
- PLN 0.2302 for motorcycles,
- PLN 0.1382 for mopeds.
Odometer – Business Trip vs Flat Rate
The reimbursement of travel expenses for the employer can be settled on a flat-rate basis in a situation in which the employee travels, for example, by public transport. To this end, you must indicate the number of days for which you must reimburse travel costs and the amount for reimbursement of documented travel costs. You don’t need to use here odometer† Delegation will be accounted for as 20 percent. diets. It is also owed to the employee and amounts to 6 PLN in 2022 for each day of departure started. It is also worth remembering that the employer has the final say when it comes to choosing the mode of transport.
Odometer they make regulations set by the rulers. It has remained unchanged for a long time and differs, for example, in depending on the engine power. Travel can be settled with a conversion rate, but also at a flat rate and the reimbursement of costs is tax-free income for the employee.