Tax authorities are of the opinion that advertising materials of companies may be included among either tax deductibles or costs of representation depending on the group of addressees to whom they are directed (individual interpretation of the Tax Chamber in Warsaw, IPPB5/423-249/10-4/PS).
Expenses for purchasing advertising materials with the company’s logo of the low unit value, which are distributed among clients or potential clients during public events, can be recognised as tax deductibles. At the same time expenses borne for purchasing advertising materials, which are handed to clients or potential clients during individual meetings constitute costs of representation and thus, they cannot be treated as tax deductibles. 
 
Contact person: Małgorzata Lewandowska, mlw@pnplaw.pl