Energy price compensation for JDG? There is no such tax relief — in Poland

Are you looking for "relief for compensation of energy costs" for JDG? You won't find it because there is no such thing in the Personal Income Tax Act or in the lump sum tax. This isn't a deduction you forgot to use on your return. It just doesn't exist.

What actually happened in the years 2022–2024 was the freezing of energy prices and protective allowances: mechanisms paid outside the tax system, not deductions in PIT-36, PIT-36L or PIT-28. If someone tells you about "energy relief" as an item in your annual return, check the source, because it is a misunderstanding.

Good news: you can still settle electricity and gas in your company. Just not because of some invented relief, but because of the regular mechanisms that you already have at your disposal.

Electricity and gas as tax deductible costs

If you settle on a tax scale or on a straight-line basis, energy may be BUY in the part actually related to the business, if the expense is properly documented and is not of a personal nature.

• Business premises only: the corporate part of the expense may be an expense.
• Working from home: you need to establish a reasonable proportion, for example based on area or actual consumption, and be able to justify it.

On a lump sum basis, energy expenses do not reduce your income.

VAT on energy

An active VAT payer may deduct tax to the extent that energy is used for activities that give rise to the right to deduct. In mixed use, an objective method of attribution must be used. The result does not have to be mechanically identical to the proportion of the cost in PIT, because both taxes have separate regulations.

Photovoltaics and heat pump: two different paths

This is where confusion often arises, because there are two completely separate mechanisms involved.An investment in an existing single-family house that you own or co-own may meet the conditions for thermal modernization relief. The limit is PLN 53,000 per taxpayer. The project must be completed within the statutory deadline, and the same part of the expense is not deducted again if it was included in the TUP, deducted in another relief, reimbursed or co-financed.

Installation related to a company building or device requires determining whether it creates a separate fixed asset, increases the value of an existing asset, or can be a direct cost. The threshold of PLN 10,000 alone does not decide this.

If the building is both your home and partly a company asset, the situation becomes more complicated. This is the time to ask your accountant before you file your return.

FAQ

Is there an energy tax relief for companies?

There is no deduction in PIT or in the lump sum called "relief for compensation of energy costs". The support from 2022–2024 (price freezing, allowances) was a protective mechanism paid outside the tax system, not a deduction in the tax return.

Can I include electricity in my costs while working from home?

Yes, on a scale or linear, in proportion to the share of the office in the apartment or actual consumption for business purposes. You do not deduct costs at all on a lump sum basis.

Photovoltaics in JDG: how to settle it?

If the investment concerns an existing single-family house and meets the conditions for thermal modernization relief, the limit is PLN 53,000 per taxpayer. In the case of an installation related to company property, its qualification must be determined separately; it is not always automatic depreciation or a one-time cost.

Sources- PIT Act - ELI, costs and thermal modernization relief

• VAT Act - ELI, deduction rules

Need help?

I run JDG accounting: costs, VAT, reliefs where they actually exist. From PLN 49 + VAT per month.

Reply to [email protected] or visit oxyok.com/pl.

Note: There is no separate PIT relief "for compensation for energy costs". A company expense is settled according to the usual VAT and VAT rules, and the thermal modernization relief only after meeting its conditions and without double deduction.