The 2023 Internet Exemption is available to taxpayers who pay personal income tax. Therefore, if you use the Internet and pay for this service, you can use the so-called Internet discounts. What is it all about? How often can you use an internet discount?
- Relief for the Internet 2023 – for whom?
- What is non-deductible under relief?
- How often can you use an internet discount?
- Relief for the Internet 2023 – the amount of discounts
- What documents confirm the right to relief?
- Relief for the Internet 2023 – Which Certificate to Submit?
Relief for the Internet 2023 – for whom?
The exemption is granted if we collect income tax according to the tax scale or through a registered lump sum and incur expenses related to using the Internet in the tax year.
The form of use does not matter when calculating the discount. It can be a permanent wireless link, including using mobile devices.
What is non-deductible under relief?
You have to remember that Expenses are not deductible commitment to:
- Purchase of equipment,
- purchase of network components,
- expansion and modernization,
- current maintenance (i.e. service),
- Activation fee (This is not a fee for use, but only a fee for usability).
How often can you use an internet discount?
Discounts can only be made at Two consecutive tax years.
You can take advantage of the rest if it was in previous years This deduction has not been used or was used for the first time on your 2021 tax return year.
Relief for the Internet 2023 – the amount of discounts
Maximum deduction for the tax year It is not possible to override 760 zlotys.
This limit applies to a single taxpayer. if They bear the expenses couplesSo everyone deserves the maximum, of course, no more than the amount of expenses incurred by each of them.
The limit is not carried forward to the next year, which means that expenses incurred in a given year that are not deducted due to lack of income cannot be deducted in the following year.
The amount of deduction in the part that is not covered by income (revenue) for a given tax year is not subject to deduction in subsequent years.
What documents confirm the right to relief?
The exemption can be discounted online, where they provide a document confirming expenses, including:
- data identifying the buyer (recipient of the service),
- data that identifies the vendor of the service,
- service type ,
- Payment amount.
These can be for example invoices, invoices, etc.
Expenses incurred can only be deducted in the year in which the service was purchased.
Relief for the Internet 2023 – Which Certificate to Submit?
Deductions can be made on your tax return Hole 36, hole 37 or hole 28to which an attachment must be attached pit / OInformation about discounts.
- condition 26 sec. 1 point 6 lit. a, sec. 6h and Section 7 of the July 26, 1991 Personal Income Tax Act (PIT Act)
- Clause 11 of the Law of November 20, 1998 regarding flat income tax on certain revenues earned by natural persons (Lump sum law)
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