A sports card, a medical package, a conference ticket or a Christmas gift from a client is, for a person running a sole proprietorship, not just a nice extra. If the benefit is linked to the B2B cooperation, its value is revenue from the business and tax has to be paid on it — in 2026 at the rate of 12% or 32%, 19% or 3% under ryczałt. We explain how to determine this value, when there is no tax and what follows from this for the agreement itself.
Why a benefit is business revenue
The PIT Act includes among business revenues also the value of benefits in kind and other free-of-charge benefits (Article 14(2)(8)). An employee settles such benefits through the employer, who adds them to the salary. A contractor on a B2B contract has no remitter — they themselves report the value of the benefit as revenue of their business and themselves calculate the tax on it.
Typical examples of benefits that require attention:
- a sports card or a medical package financed by the client;
- a group life insurance paid by the ordering party;
- vouchers and prepaid cards, Christmas gifts, anniversary presents;
- an integration trip, participation in a company event with overnight stay;
- a conference or training ticket not related to the ongoing assignment.
The situation is different where the client provides something that serves solely for the performance of the assignment — for example access to its systems or test equipment remaining its property. Personal benefit is then doubtful and the assessment depends on the circumstances. Conversely, reimbursement of a business-trip cost re-invoiced to the client is simply part of the remuneration: revenue from which documented expenses can be deducted.
How to determine the value of the benefit
Article 11(2a) of the PIT Act sets out the order:
- services the client bought for the contractor (e.g. a card, a medical package) — at the purchase price;
- services within the client's own activity — at the prices applied to other recipients;
- making premises available — at the rent that would apply on a lease;
- other cases — at market prices.
Items received in kind are valued at market prices. Where the contractor pays part of the cost, revenue is the difference between the value of the benefit and the own contribution.
Example
The client pays for a developer's sports card at PLN 180 per month, of which PLN 60 is deducted from the invoice for services. The revenue from the free-of-charge benefit is PLN 120 per month, i.e. PLN 1,440 per year. The PLN 60 expense is a personal expense, not a business cost. The client should pass the value of the benefit each month or once a quarter — without this, properly recognising the revenue is difficult.
When to recognise the revenue
Revenue consists of benefits received or placed at disposal in a given calendar year. According to KIS interpretations, revenue from periodic benefits (sports card, medical package) arises on the date they are placed at disposal (e.g. the card is topped up or access to the package is granted), not when they are actually used; one-off benefits (gift, trip) are recognised in the month of receipt. This affects tax advances and the health contribution calculated on income, so settling benefits should not be postponed to year end. For an annual package granted in advance, this generally means revenue on the date access is granted, which is worth discussing with the accountant.
How much tax on a benefit
| Form of taxation | Tax on PLN 1,440 per year | Comments |
|---|---|---|
| Tax scale | 12% = PLN 172.80 (or 32% above PLN 120,000 of income) | the value also increases the income for the 9% health contribution |
| Flat tax (podatek liniowy) | 19% = PLN 273.60 | income increases the base for the 4.9% health contribution |
| Ryczałt | 3% = PLN 43.20 | revenue from free-of-charge benefits has a separate rate |
Under ryczałt (lump-sum tax on recorded revenue), benefits are not taxed at the rate for the main services (e.g. 12% for developers). The Act provides a 3% rate for this category of revenue (item 8 in Article 14(2) of the PIT Act), so in the records they must be shown in a separate column. The rules of all rates are described in the article on ryczałt and its rates.
Gifts up to PLN 200 — an exemption that does not apply here
The PIT Act exempts from tax free-of-charge benefits up to PLN 200 received in connection with the donor's promotion or advertising (Article 21(1)(68a)). The provision has, however, two limits important for contractors:
- it refers to revenue from other sources (Article 20(1)), and not to business revenue;
- it does not apply where the benefit is received by the donor's employee or by a person connected with the donor by a civil-law relationship.
A Christmas hamper from a client with whom the entrepreneur has a B2B contract therefore does not use this exemption. The exception are benefits from the closest family (tax groups I and II), which the Act exempts separately — but this does not concern relations with business partners.
Benefits and the risk of hidden employment
A benefits package identical to that of employees — sports card, medical care, participation in annual reviews — is one of the signals that B2B cooperation may look like an employment relationship. Accepting a benefit alone does not determine anything, but during an inspection it is often one of the elements of assessment. We write about this more broadly in the article a B2B contract treated as an employment relationship. It is safer when the contract describes benefits as an element of remuneration and not as "employee benefits".
The other side: gifts for your own clients
Entrepreneurs also often ask about the reverse situation — gifts that they themselves give to clients. In PIT, representation costs, in particular catering services, food and beverages, are not deductible; small branded giveaways have an advertising character and are usually a cost. In VAT, handing over a gift does not give rise to output tax if it is a gift of small value:
- up to PLN 100 net in total per year per person — subject to keeping a register of recipients;
- up to PLN 20 net per item — without a register.
How to put this in order in practice
- List all benefits from the client that do not follow directly from service invoices.
- Agree with the client that they will pass the value of each benefit each month (preferably by email or in a statement attached to the invoice).
- Record the value as other revenue in the month in which the benefit was received.
- Under ryczałt — report it in the 3% rate column.
- In doubtful cases (equipment, training, trips) describe the facts and consider an individual tax interpretation.
How Good Balance can help
We help assess which benefits from clients are revenue, how to value them and record them in the books. In disputed matters we prepare an application for a tax interpretation, which protects the entrepreneur under the described model of cooperation.