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Can a shopping bag be included in the company's costs?

Czy torba na zakupy może zostać uwzględniona w kosztach firmy?

Magda Gwaj |

When running your own business, various types of expenses are inevitable. Some of them may be classified as tax deductible costs, but others may not. One thing is certain - the nature and purpose of the expense incurred are of key importance in tax costs.

Can a shopping bag be included as a business expense among these expenses? It's worth checking it out by reading the article below!

What expenses can be included in costs?

shopping bag Pursuant to the Personal Income Tax Act, tax-deductible costs are expenses incurred in order to obtain revenue or maintain and secure the source of these revenues. However, there is an exception - the expenses listed in Art. 23 of the same Act cannot be considered as tax-deductible costs. Moreover, the taxpayer must be able to prove the cause-and-effect relationship between the costs incurred and the revenue generated.

In the context of running a business, typical tax costs include:

  • Purchase of commercial goods and materials.
  • Payment of salaries to employees.
  • Bank fees for maintaining a business account.
  • Purchasing fuel for a company vehicle.
  • Purchase of office supplies.

It is worth noting, however, that the above list is only examples, and not a complete list of tax-deductible costs.

Can a shopping bag be a company expense?

Now let's get down to specifics. Can a shopping bag be included as a business expense? The answer depends on several factors. If a shopping bag is used exclusively for business purposes, for example to transport goods or company documents, it may be recognized as a tax deductible expense. However, if the shopping bag is also used for personal purposes, it cannot be included in business expenses.

For a shopping bag to be considered a business expense, it must be used solely for business-related purposes. This is important from the point of view of proving the cause-and-effect relationship between the costs incurred and the revenue generated.

How to record the expense of a shopping bag?

shopping bag included in company expenses If a shopping bag meets the requirements and can be included as a business expense, how should it be recorded? It's worth taking a look at the example below:


Entrepreneur Jan runs a grocery store. He bought a new shopping bag , which he intends to use only for running his business. How should this expense be recorded?

Mr. Jan should record the expense for a shopping bag in his accounting as follows:

  1. If expenses are recorded by type, the shopping bag should be posted to the appropriate account as "Overheads".
  2. If you prefer to recognize expenses by function, the shopping bag can be posted as "Sales expenses".

It is worth remembering that the accounting should be consistent with applicable tax and accounting law.

A shopping bag will save your company additional money

The most important thing when including a shopping bag in the company's costs is to record the expense in a manner consistent with the provisions of tax and accounting law. In case of doubts, it is always worth consulting a tax expert or asking the tax chamber for an individual interpretation.

Let us remember that the correct settlement of company costs is important for reducing income tax and running a business efficiently.

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