Why are the glasses for the entrepreneur not included in his costs?
In accordance with the Regulation of the Minister of Labor and Social Policy The employer is obliged to provide glasses or contact lenses for his employeesif they use a screen monitor for at least half of the day. As an employee expenditure, the employer will settle this reimbursement in his tax costs. However, such a privilege does not apply to self -employed people conducting sole proprietorships. Therefore, as explained by the Ministry of Finance that Self -employed expenses are subject to other rules of tax settlements. The tax deductible costs can only be expenses that are directly related to conducting business and generation of income. The entrepreneur may deduct, for example, buying a desk or computer, but glasses are treated as a personal expenditure. Tax authorities invariably take the position that their purchase is not a tax cost, because they also serve in private life (for example, it was found in the individual interpretation of the KIS Director of March 4, 2025, reference number 0112-kdil2-2.4011.8.2025.1.im).
An individual interpretation can help?
Although MF does not exclude the possibility of settling glasses in operating costs, He emphasizes that this requires an in -depth analysis of each case. The only way to obtain certainty in this matter is to apply for an individual tax interpretation. Without it, self -employed risk negative tax consequences.
Taxpayers have repeatedly applied for interpretations regarding the deduction of glasses under company costs. The current position of tax authorities, however, remains consistent – this expenditure is treated as personal, and thus is not deducted. People who want to settle such costs in their activities should prepare for the need to provide strong arguments and evidence for “business” use of glasses. This position is also confirmed by the information of the Ministry of Finance discussed here of March 4, 2025 (ID information: 629333) – published on Eureka.MF. gov.pl.
