As we know – dogs can ease customs and, as it turns out, also the expenses of entrepreneurs. Spending on a working dog can be put into costs, as confirmed by tax interpretations.
A guard dog may reduce the cost of obtaining income, provided that its possession actually protects the existing source of income of the entrepreneur and guarantees the safe functioning of the business.
This is confirmed by the interpretations of 30 April 2010 Tax Chamber in Katowice IBPBI/1/415-170/10/KB, and a newer interpretation of the Director of KIS 0113-KDIPT2-1.4011.757.2021.2.IS. According to these interpretations, it is possible to give the purchase of a dog, which will be tasked with checking e.g.
important documents of the company – in the case of both mentioned interpretations were accounting documents of the accounting office.
The costs may also include training of the dog, food for four-legged, vaccination or treatment of it, if the dog is actually intended for guarding, with a reservation in the interpretation of the Katowice IRS concerning the situation when the dog is not only a guardian but also a householder – when the activity is conducted at the entrepreneur's home.
In such a situation, ‘costs of obtaining income from non-agricultural business activities may include expenses related to the maintenance of the purchased dog, i.e.
expenditure on its purchase, training, feeding, veterinary care and vaccination, but only in the part in which the dog will be used for its business rather than for private purposes’. Which in practice means, for example, accounting for half of the documented costs in the scope described.