B2B benefits as tax-deductible costs have once again become a disputed issue with the Polish tax authorities. In a recent article published by “Rzeczpospolita”, Piotr Sekulski, PhD, tax advisor at Outsourced.pl, comments on the change in the tax authorities’ approach to sports cards, medical packages and other benefits provided to B2B contractors.
B2B benefits as tax-deductible costs – what is the issue?
In many companies, B2B contractors operate in a way that is similar to employees. They are part of the team, participate in projects, perform tasks for clients and often use similar organisational tools. This is why businesses increasingly finance additional benefits for them, such as medical packages, sports cards, lunch cards or access to wellbeing platforms.
From a business perspective, such benefits may have a clear purpose. They help retain specialists, increase loyalty, reduce turnover and improve work comfort. The problem arises when the tax authorities assess whether such expenses may be treated as tax-deductible costs.
In recent tax rulings, the Polish tax authorities have started to emphasise that if benefits do not result from the B2B agreement and are not an element of the remuneration due to the contractor, the company may have a problem with treating them as tax-deductible costs.
As Piotr Sekulski, PhD, tax advisor at Outsourced.pl, said in “Rzeczpospolita”:
“Interpretations concerning benefits for people working on a B2B basis are beginning to resemble a series with many plot twists.”
B2B agreement and tax-deductible benefit costs
The latest position of the tax authorities is particularly important for companies that grant benefits on a discretionary basis, without including them in B2B contracts. The tax authorities currently argue that, in such a model, the benefits may not have a sufficient connection with remuneration for services. As a result, the tax authorities may treat them as representation expenses, which are excluded from tax-deductible costs.
This approach is particularly problematic because, not long ago, more favourable tax rulings were issued. In 2025, the tax authorities accepted in some cases that expenses for sports cards or medical packages for self-employed contractors could be treated as tax-deductible costs, even where the benefits were not expressly included as an element of remuneration in the B2B agreement.
This means that businesses should not assume that the earlier favourable line of tax rulings is still safe. As for the case of benefits for B2B contractors, the way in which the cooperation rules, benefit regulations, business purpose of the expense and the actual link between the benefits and the company’s revenue are documented is becoming increasingly important.
In his comment for “Rzeczpospolita”, Piotr Sekulski, PhD, pointed out the practical difficulty with this approach:
“In general, I believe that contractual provisions should not determine the tax treatment of costs. The most important issue is whether expenses for self-employed contractors have an impact on the company’s revenue.”
What should companies using B2B contractors do?
Companies that finance benefits for self-employed contractors should review their documents and operating model. In practice, it is worth checking whether the benefits are described in the B2B agreement, benefit regulations or another internal document, whether their link with revenue or the protection of the source of revenue can be demonstrated, and whether the benefits are part of the remuneration or cooperation model.
It is also important to verify whether the company has consistent rules for granting benefits and whether the documentation does not at the same time create excessive risk that the B2B contract may be considered similar to an employment relationship.
This last point is particularly important. Companies often do not want to include benefits directly in B2B agreements because they are concerned that the contracts may start to resemble employment contracts. On the other hand, the latest tax rulings show that the absence of contractual provisions may increase the company’s tax risk.
In practice, it is therefore necessary to balance two areas: CIT security and risks related to the B2B cooperation model.
B2B benefits require individual analysis
Not every benefit provided to a self-employed contractor should automatically be excluded from tax-deductible costs. The facts, documentation, wording of the agreements and regulations, as well as the business justification for the expense, are all crucial.
However, the latest tax rulings show that this issue has become more risky. Companies that finance medical packages, sports cards, lunch benefits or other benefits for B2B contractors should verify whether their model is properly documented and whether the link between the expense and their business activity can be defended.
At Outsourced.pl, we help analyse the tax consequences of B2B cooperation, including cost deductibility, benefits for self-employed contractors, reclassification risks and contractual documentation. It is worth organising these issues in advance, before they become the subject of a tax audit or a dispute with the tax authorities.
Source: article in “Rzeczpospolita” with a comment by Piotr Sekulski, PhD, tax advisor at Outsourced.pl: “Benefity dla samozatrudnionych w kosztach? Fiskus: muszą być wpisane do umowy B2B”.
