Currently, both companies and individuals are able to deduct donations (both financial and in-kind) to non-governmental organisations from their tax base.
The value of the donation that can be deducted from the tax is:
To take advantage of the deduction, it is necessary to document the donation, e.g. in the form of a transfer receipt.
The Ministry of Finance is currently working on extending the available reliefs . Among the new solutions, it will be possible to treat expenses for the manufacture or purchase of goods that are the subject of a donation aimed at counteracting the effects of the war in Ukraine as tax-deductible costs (PIT and CIT). This preferential tax treatment is planned to apply to donations between 24 February and 31 December 2022, provided they are made to:
This relief will therefore not cover aid provided directly to people in need, as the participation of the above-mentioned entities will be necessary.
From 5 March to 30 June 2022 there is a Regulation of the Minister of Finance in force concerning the zero VAT rate for free supplies of goods and services made to:
The conditions to apply 0 percent VAT are:
Zero VAT is for services made after 24 February 2022. For donations made between 24 February and 4 March 2022, i.e. before the Regulation comes into force, written confirmation of the transfer of goods or provision of services is required.
Further reliefs will also be added to those currently applicable for people from Ukraine who came to Poland because of Russia's invasion of Ukraine. The Ministry of Finance has announced the introduction of, among others, the following solutions:
Further proposals for tax relief related to the current situation in Ukraine are to be prepared in the near future.