Electric scooters have recently become very popular among residents of large cities. They are also used by entrepreneurs. The question arises whether the purchase of an electric scooter can be included in the tax costs of the business.
Large cities are increasingly reaching for alternative means of transport, with which they can get to the place where they operate much faster and cheaper. The most difficult task is people who work in the centre of every major city in Poland.
Congested streets and paid parking zones make daily access to the city centre expensive and extended over time. In order to reduce the cost of their activities, entrepreneurs are increasingly using much cheaper vehicles than passenger cars, which enable them to move more efficiently around the city.
In recent times, electric scooters are among the most preferred alternative means of transport, which we can count as costs, as any other vehicle facilitates work.
According to the Director of KIS, the electric scooter should be treated in the same way as other means of transport in business, as the entrepreneur has the right to choose what it is most convenient to commute to its customers
On 30 June 2019 the Director of National Tax Information (KIS) has received an application for an interpretation of individual tax law on personal income tax in terms of revenue costs.
The application was made by an insurance agent who claims that customers almost never come to his insurance office, only he has to commute to them by providing them with insurance policies. The applicant used the passenger car most frequently for this purpose.
It also points out that a large part of its customers expect a meeting in the city centre, where it is difficult to get by car or even impossible, and that the stop is paid.
In such cases, the applicant left the car in a further area and walked or commuted to the client by communication, wasting a lot of valuable time he could spend on meeting another customer.
Therefore, the taxpayer is considering buying an electric scooter as a means of transport that he can hide in the car and, if necessary, use it to reach the customers downtown. The scooter will allow him to handle more customers more efficiently, which is crucial in the profession of insurance agent.
It also allows you to keep regular customers, not send them back to another agent, due to a lack of time. According to the applicant, the scooter would only be used for the purpose of its activities as it does not provide for private use.
The applicant submitted that the price of the scooter would be 2,199 PLN, so it would not exceed the amount 10,000 PLN.
The Director of KIS stated that, given the facts submitted by the applicant, it should be concluded that the expenditure for the purchase of scooters, which will be used by the applicant only for the purpose of its business activity, can be included in the cost of obtaining revenue.
The interpretation also shows that due to the value of the electric scooter, or about 2,000 PLN – it may be included in the cost of obtaining revenue in the month in which it was purchased.
According to the Director of KIS, in respect of economic activities, the cost of obtaining revenue is reasonable and economically justifiable expenditure related to the economic activity.
The assessment of the link between the purchased goods and the activity should show that the expenditure incurred can objectively contribute to an increase in revenue, and this is the case in this case.
In summary, according to KIS Director, the electric scooter should be treated in the same way as other means of transport in business, as the entrepreneur has the right to choose what it is most convenient to commute to its customers.
On the basis of an individual interpretation from 7 August 2019, The signal. 0112-KDIL3-3.4011.242.2019.2.TW