Online Relief. Who is PLN 1520 for?

Spouses can deduct up to PLN 1,540 from Internet expenses in the previous year’s PIT settlement. The condition for benefiting from the discount is to have documents confirming the costs incurred. It can be, among other things, a bank transfer confirmation.

The first two weeks have passed since the launch of the government’s “Your e-PIT” service, i.e. a kind of official start of the season for the settlement of dividends paid for 2021. Taxpayers have until May 2, 2022 to complete, check, adjust taxes and submit forms at the relevant tax office. The exemption is available to taxpayers on a tax scale and a lump sum on recorded revenue.

Internet discount 2022 – high

The value of the online tax credit that can be included in the 2021 comprehensive income tax form is Maximum PLN 760 per person. Thus, the exemption is limited to each taxpayer. In practice, this means that for couples who want to take advantage of the discount, the reduction of the online tax credit 1520 PLN during each tax year. Income tax deduction may be applied for a maximum period of two consecutive years.

As the Treasury reminds us, the online tax credit will not be rolled over to next year. Expenses incurred in a particular year that are not deductible due to lack of income cannot be deducted in the following year. In practice, this means that if in 2021 the taxpayer has costs related to the use of the Internet in the amount of PLN 600, then this amount will be deducted as part of the tax credit. On the other hand, “unused” PLN 160 is forfeited and cannot be deducted in the next tax year. In 2022, the taxpayer, just like this year, will be able to benefit from a tax exemption of a maximum of 760 PLN.

Online relief – for whom?

Any taxpayer who incurs expenses for using the Internet in a given tax year, whether on a mobile phone, laptop, or in an Internet café, can benefit from the Internet exemption. The exemption applies to both fixed and mobile internet. The condition that is entitled to deduct the above costs in the tax return is Not using the online tax credit in previous years.

As part of the online tax credit Expenses cannot be deducted Related to equipment procurement, network components, installation, expansion, modernization, service and activation fees, states the Ministry of Finance.

Online Relief

Tax preference will be used by taxpayers who settle accounts with the tax office on general terms or taxable income taxable income with a lump sum on recorded income. The online deduction for 2021 must appear on the following tax returns:

The exemption can be applied online in two consecutive tax years with a maximum of PLN 760, if the amount of income allows the deduction of the exemption. Condition entitled to use the discount It is the documentation of expenses incurred by the taxpayer. It can be, among other things, confirmation of bank transfer, bill and invoice.

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