In the opinion of the Ministry of Finance, the treatment of such goods as being given for use free of charge is incorrect. In such a situation, the cold drinks producer clearly increases his sales by making fridges available to retailers. This applies regardless of the legal form of the agreement made between producer and retailer, since, in accordance with the Civil Code, it is the intention of the parties which should be taken into account, and not the literal text of a contract.
This means that producers "may, for the purposes of corporate income tax, include all costs incurred which influence (or may influence) the level of revenues achieved from the economic activity carried on".
Tax laws and practise are constantly being revised and, whilst every effort is made to ensure that the information in this tax newsletter is accurate and timely, no decision should be taken on the basis of the information herein without first consulting with KPMG Polska.
Should you have any questions in relation to the above issues, please contact:
Oliver Sinton KPMG Polska LIM Center - Marriott Hotel - IX floor Al. Jerozolimskie 65/79 00-697 Warsaw, Poland Tel: +48 (22) 630 7236 Fax: +48 (22) 630 6355