Foreign Per Diem for Sole Proprietorships in Poland (2026) — Business Trips, Limits, Costs

A foreign per diem is a lump sum covering meal costs during a business trip abroad. It's available to any entrepreneur who travels for business purposes.

Per diem amounts for 2026 (sample countries)

• Germany: 57 EUR/day
• France: 65 EUR/day
• UK: 50 GBP/day
• USA: 74 USD/day
• Czech Republic: 40 EUR/day
• Netherlands: 53 EUR/day

Important: Per diems differ by country. The full list is in the regulation of the Minister of Family and Social Policy.

How to calculate the per diem?

The per diem applies for each day of travel. The calculation depends on hours:

• Full day: 100% of the per diem
• 2–12 hours: 1/3 of the per diem
• Over 12 hours: 3/4 of the per diem

Hotel lump sum

In addition to the per diem, you have a hotel lump sum (the amount limit depends on the country):

• Poland: 800 zł/night
• Germany: ~120 EUR/night
• France: ~150 EUR/night

The hotel lump sum applies only if you have an invoice or receipt for the overnight stay.

Travel costs — what can you deduct?

Deductible with documents (invoices, receipts):

• Fuel: 100% (if company car) or 75% (if private car)
• Air, train, and bus tickets: 100%
• Taxi, Uber: 100%
• Car rental: 100%

Deductible as a lump sum (without documents):

• Per diem: amount depends on the country (see above)
• Accommodation: hotel lump sum (limit depends on the country)

Per diem under lump-sum tax (ryczałt) — caution

Under lump-sum tax (ryczałt) you do not deduct business expenses. Foreign per diems are a cost — so under lump-sum tax (ryczałt) you cannot deduct them.

But: the per diem lump sum is not a cost — it's a reimbursement of expenses. So it may not be treated as revenue. It's complicated — consult your accountant.

Per diem under the tax scale and flat tax

Under the tax scale and flat tax, you deduct:

• Full travel costs (with documents)
• Per diems and hotel lump sums (as a lump sum, without documents)

Everything reduces your income → lower tax.

VAT on travel costs

You deduct VAT separately from costs:

• Fuel (company car): 100% VAT
• Fuel (mixed-use car): 50% VAT
• Hotel (B2B): input VAT deducted in Poland (reverse charge)
• Air tickets: 0% VAT (exempt)
• Taxi: VAT depends on the country

How to settle a business trip — example

Scenario: 3-day trip to Germany (client meeting).

Costs:

• Flight Warsaw–Berlin: 600 zł
• Hotel 2 nights: 240 EUR (~1 032 zł)
• Taxi: 50 EUR (~215 zł)
• Per diems: 3 × 57 EUR = 171 EUR (~735 zł)

Deduction (tax scale/flat tax):

• Flight: 600 zł (cost + VAT 0%)
• Hotel: 1 032 zł (cost, VAT reverse charge)
• Taxi: 215 zł (cost + VAT)
• Per diems: 735 zł (lump sum, no documents)
• Total costs: 2 582 zł

Under lump-sum tax (ryczałt):

• Flight, hotel, taxi — not deductible (costs)
• Per diems — not deductible (costs)
• 0 zł deduction

Pitfalls and most common mistakes

1. Missing documents

Without invoices and receipts, you can't deduct travel costs (except per diems).

2. Per diems under lump-sum tax (ryczałt)

Under lump-sum tax (ryczałt), foreign per diems don't reduce tax. If you travel a lot — the tax scale or flat tax may be better.

3. Wrong exchange rate

You convert foreign-currency costs at the NBP rate: for VAT — from the preceding day, for PIT — from the day of payment.

4. Deducting per diems with documents

The per diem is a lump sum — you don't deduct it with invoices. If you have an invoice for a meal — that's a cost (but under lump-sum tax (ryczałt) you can't deduct it).

5. Hotel lump sum above the limit

If the hotel costs more than the lump sum (e.g., 200 EUR vs. a 120 EUR limit) — you deduct the lump sum (120 EUR), not the full cost. Or you deduct the full cost with an invoice (but under lump-sum tax (ryczałt) — you can't deduct it at all).

FAQ

Is the foreign per diem considered income?

No. The per diem is a reimbursement of expenses (lump sum), not income.

Do I have to collect receipts?

For travel costs (fuel, taxi) — yes, you need invoices or receipts. For per diems — no, the per diem is a lump sum.

Does the per diem apply for B2C?

Yes. The per diem applies regardless of whether you're traveling to a B2B or B2C client.

Can I deduct the per diem under lump-sum tax (ryczałt)?

No. The per diem is a cost, and under lump-sum tax (ryczałt) you don't deduct costs. But the per diem is also not income — so you don't pay tax on it.

Does the hotel lump sum have a limit?

Yes. The limit depends on the country. For Poland: 800 zł/night. For Germany: ~120 EUR/night.

Need help with business trips?

I provide bookkeeping for sole proprietorships (JDG) with foreign business trips — per diems, hotel lump sums, travel costs, VAT. From 49 zł + VAT per month.

Email [email protected] or visit oxyok.com/pl.

Note: Foreign per diems are based on the regulation of the Minister of Family and Social Policy. Hotel lump sums depend on the country. Under lump-sum tax (ryczałt), per diems are not deductible. Before making a decision, consult an accountant.