The purchase of a plane ticket and the invoice – how to handle the trip correctly?

  • The position of the tax authorities with regard to the classification of the purchase of a plane ticket from a foreign airline as an import of services is not entirely consistent with the literal terms of the provisions
  • It follows from the provisions of the VAT Act that the purchase of a flight from a taxable person who does not have a registered office or a fixed place of supply in Poland leads to a situation where the purchaser is obliged to pay the tax due.
  • However, there are several documents explaining the position of tax organizations on this issue

The analysis should start with the answer to the question whether the ticket is an accounting document† According to par. 3 point 4 of the Regulation of the Minister of Finance of December 3, 2013 on invoicing, a ticket (also electronic) is considered an invoice. This means that you can include it in the tax-deductible expenses and deduct VAT from it. However, the document discussed must meet a number of criteria:

  • must be issued by a carrier authorized to provide services consisting in the carriage of passengers,
  • have to cover a route longer than 50 km,
  • its form must guarantee the authenticity, integrity of the content and legibility.

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