What is considered a business trip in Poland
1) A business trip (podróż służbowa) refers to an employee's travel on behalf of the employer to perform work duties outside their designated workplace as specified in the employment contract. The key determining factor is the workplace location (miejsce pracy) stated in the employment agreement.
Example of business trip definition:
- if Warsaw is listed as workplace - travel beyond Warsaw's administrative boundaries is considered a business trip;
- if Masovian Voivodeship is listed as workplace - travel outside the Masovian Voivodeship qualifies as a business trip.
2) What payments and compensations are available for business trips
In the standard model (used in the public sector and often adopted as baseline by commercial organizations), business trip allowances include:
- dieta — daily allowance for meals and related expenses (amount varies by destination country),
- zwrot kosztów przejazdów — transportation cost reimbursement based on tickets and invoices,
- dojazdy komunikacją miejscową — local transport expenses,
- noclegi — accommodation costs,
- inne niezbędne udokumentowane wydatki — other necessary documented expenses (toll roads, parking, luggage transport).
Employees are entitled to receive an advance payment (zaliczka) to cover anticipated expenses.
3) Internal employer regulations: possibilities for adjustment.
Private sector employers have the right to establish their own business trip compensation rules by documenting them in:
- collective agreements,
- remuneration regulations,
- employment contracts.
Business trips are only permissible for employees with umowa o pracę (employment contract), and board members when specified in statutory documents.
It's important to note that daily allowances cannot be set below the legally defined minimum level, which corresponds to the rate applied in the public sector. Currently, the minimum daily allowance rate is set at 45 PLN per day.
If an employer lacks internal regulatory documents governing business trip payments, standard rules established by the basic ordinance for the public sector apply. Daily allowance rates for international business trips are set individually for each country and are regularly updated.
4) Documents Required for Accounting
4.1. Key Documents: Reports and Supporting Documentation
According to established business trip expense accounting procedures, employees must:
- provide a detailed financial report calculating all expenses incurred during the trip,
- attach all supporting documents for expenses incurred (including bills, invoices, travel documents, tickets).
- · consider that daily allowances and fixed compensations (ryczałt) do not require documentary evidence in the form of receipts or invoices.
In situations where obtaining supporting documentation (invoice/ticket) is objectively impossible, the employee must provide a written justification for the expense, explaining the reasons for the absence of supporting documentation.
4.2. Documentation Submission Deadlines
The employee must complete the business trip documentation and submit a complete expense report no later than 14 calendar days from the trip's completion date.
5) List of Required Documents
A) Documentation Required Before the Business Trip
Business Trip Order (polecenie wyjazdu służbowego) — an internal organizational document containing information about the employee being sent, destination, purpose, dates and times, mode of transport, and necessity for advance payment.
For international business trips, additional details are required: destination country, duration of stay, accommodation and meal arrangements.
For proper business trip documentation, the organization must ensure documentary evidence of the trip's business nature. In the absence of a standard business trip order, internal documentation clearly defining responsible persons, destination, trip purpose, and justification (business correspondence, work assignment, or official invitation) is required.
B) Documentation Required During the Business Trip
Transportation and Travel Expenses:
- travel documents (train tickets, bus tickets, airline tickets),
- invoices for transportation services indicating route and cost,
- documentary evidence of additional charges (baggage fees, seat reservations, and other services).
Accommodation Expenses:
- hotel invoice (recommended to be issued to the organization with NIP number when expenses are charged to the company),
- in the absence of an invoice, fixed compensation for overnight stays is permissible subject to established duration requirements.
Local Transportation Expenses:
- tickets and receipts for public transport, taxi services (if permitted by corporate policies),
- fixed compensation may be applicable.
Additional Expenses (most common):
- toll road and highway fees,
- parking expenses, including automated payment systems,
- baggage handling and storage fees.
C) Trip Completion
Final Business Trip Report (rozliczenie delegacji), including:
- exact departure and return times,
- detailed route and assignment location,
- calculation of daily allowances and other compensations,
- list of attached supporting documents.
Complete set of financial documents (invoices, tickets, receipts) or written explanations in case of their absence.
6) Daily Allowances and Meals: Important Aspects for Accounting
Business Trips within Poland (podróż krajowa)
Daily allowance (dieta): 45 zł for each full day of the business trip.
For incomplete days, the following calculation rules apply:
- for duration up to 8 hours, no daily allowance is paid,
- for duration of 8–12 hours, 50% of the daily rate is paid,
- for duration exceeding 12 hours, full daily allowance is paid.
When free meals are provided to the employee, daily allowances are reduced according to established norms:
- when breakfast is provided — reduction by 25% of the daily rate,
- when lunch is provided — reduction by 50% of the daily rate,
- when dinner is provided — reduction by 25% of the daily rate.
Employee Requirements:
provide information about included meals (at hotels, events, conferences).
Foreign Business Trips (podróż zagraniczna)
Daily allowance rates are determined based on the country of stay according to the official rate list.
For incomplete days abroad, the following calculation applies:
- up to 8 hours — 1/3 of the daily rate is paid,
- 8–12 hours — 50% of the daily rate is paid,
- more than 12 hours — full daily rate is paid.
When meals are provided, daily allowances are reduced:
- breakfast — by 15% of the daily rate,
- lunch — by 30% of the daily rate,
- dinner — by 30% of the daily rate.
7) Use of Transport During Business Trips
7.1. Company Vehicle
Required documentation:
- fuel payment receipts (if stipulated by relevant policies),
- documents for parking expenses, toll road fees, and other related costs.
7.2. Personal Vehicle Usage (kilometrówka)
Permitted with mutual agreement between employee and employer.
Required documentation for compensation:
- consent/permission for using private vehicle for business purposes,
- detailed route log indicating mileage (for compensation calculation),
- vehicle technical specifications (vehicle type, engine capacity — if these parameters affect compensation rates according to internal company policies).
Important: Compensation is calculated using the formula: actual mileage × approved rate per 1 km, where the employer-set rate cannot exceed the maximum limits defined by current transportation legislation and related regulatory acts.
8) Business Trips of Sole Proprietors (JDG) and B2B Contractors
8.1. Business Trips of Sole Proprietors (JDG)
The client reimburses business trip expenses according to established standards (with critical importance placed on correct documentation: specifying the recipient of funds, payment currency, compliance with reimbursement rules, and per diem rates for the specific country of stay).
8.2. Business Trips of B2B Contractors
Or travel expenses are included in the contractor's total service cost and accounted for independently as production costs.
OTHER QUESTIONS IN THIS CATEGORY
