Relief for the Internet. Who is entitled to it and how to settle it?

Internet relief is a tax relief available to taxpayers who use the Internet. You can use it regardless of whether you have a wireless or fixed connection. What exactly can be deducted in your tax return?

What is internet relief?

Internet relief is a tax relief for people who use an Internet connection. Anyone who incurred expenses related to the use of the Internet in the previous tax year and has evidence of this in the form of bills or invoices can benefit from the relief.

Who can benefit from the Internet discount?

The Internet discount is available to all people using the Internet. Internet access includes both the connection at home (e.g. Wi-Fi) and the Internet connection on a smartphone or modem on a laptop.

However, there is a condition – only people who have not used this privilege before and who are settling the Internet for the first time or deducting it in two consecutive tax years can claim the Internet tax relief in their tax return.

What documents do you need to have?

The relief can be deducted if we have a document confirming our use of the service, e.g. an invoice or bill. The document should contain the following data:

• data identifying the buyer (service recipient),

• data identifying the service seller,

• type of service and

• payment amount

What can be deducted under the Internet tax relief?

As part of the relief, you can deduct all expenses incurred for using the Internet, regardless of place and form. We only need to have invoices or bills for this.

The tax relief cannot deduct expenses related to the purchase of equipment, network components, installation, expansion and modernization, service or activation fee.

How to settle the tax relief for the Internet?

Internet relief is deducted in the annual tax return from:

• income taxed according to the tax scale

• income subject to lump sum taxation on recorded income

How much is the internet discount?

To calculate the Internet tax relief, you must subtract the expenses incurred due to the use of the Internet, in an amount not exceeding PLN 760. This is the maximum amount we can deduct.