Corporate gifts as a business expense: VAT and entertainment costs

Ordering logo gifts and wondering how to account for them? Here are the Polish rules companies ask about most often: when the expense can be deducted, how VAT works for low-value gifts, and what applies to gifts for employees. Below are gifts up to PLN 100 net per piece, and we issue a VAT invoice for every order.

Who it is foraccountingpurchasingbusiness ownersmarketingHR
Usesgifts with a logogifts for business partnersChristmas giftsemployee awards
MOQ 5 pcs — minimum order1–5 working days — lead timeShipping to the EU from PLN 32 netVAT invoiceOrders: e-mail / phone

Recommended products

A selection from our catalogue. PRO prices are B2B wholesale prices, net per piece — the same product on dekoprint.pl has a B2C retail price including VAT. Minimum order 5 pcs, shipping to the EU from PLN 32 net per parcel, VAT invoice. We confirm the quote and lead time after you send your inquiry.

Engraved crystal medal
Engraved crystal medalEmployee of the year, perseverance medal — company competitionfrom PLN 22 net / pc
Commemorative medal with case
Commemorative medal with caseCrystal medal 80 mm with red ribbonfrom PLN 28 net / pc
Small crystal heart
Small crystal heart10 years together in the team — small thank-youfrom PLN 45 net / pc
Wooden statuette with logo
Wooden statuette with logoThank-you for kindergarten or school managementfrom PLN 45 net / pc
Diploma A5 — thank you
Diploma A5 — thank youFor teaching staff, parents’ council, sponsorsfrom PLN 51 net / pc
Thank-you decanter
Thank-you decanterCompany’s 20th anniversary, gift for a partnerfrom PLN 51 net / pc
Statuette — thank you
Statuette — thank youThank-you for a mentor, internship supervisor or coachfrom PLN 51 net / pc
Classic decanter
Classic decanterBest business partner, partners’ gala, retirementfrom PLN 68 net / pc
Round crystal
Round crystalThank-you for 15 years of cooperation, anniversaryfrom PLN 73 net / pc
Classic statuette
Classic statuetteSalesperson of the year, team award — at a reasonable pricefrom PLN 73 net / pc
Engraved diploma
Engraved diplomaThank-you for a sponsor, diploma for a partner, congratulationsfrom PLN 79 net / pc
Decanter with gold-coloured accents
Decanter with gold-coloured accentsCompany anniversary, gift for a business partner — whisky, liqueurfrom PLN 79 net / pc

Why engraving from Dekoprint

Logo and personal inscription

We engrave your company logo, your own text, a date or a personal personal inscription.

Design for approval

An engraving visualisation before production — we go ahead only after you approve it.

Wholesale prices + VAT invoice

PRO net prices, MOQ 5 pcs, shipping to the EU from PLN 32 net per parcel, VAT invoice (DEOZE, VAT ID PL7311938864).

Manufacturer and importer since 2009

Our own machine park; lead time 1–5 working days.

Advertising or entertainment

This distinction decides whether a gift is a deductible expense. Under Polish law, advertising costs can be deductible, while entertainment costs are not (Art. 16(1)(28) of the CIT Act, Art. 23(1)(23) of the PIT Act). The law sets no amount that settles the question, so the line depends on the circumstances.

  • Closer to advertising: a low-value logo gift handed out to a wider group, for example at a trade fair, a conference or to customers at the end of the year.
  • Closer to entertainment: a lavish gift for a selected business partner, given mainly to build the company image and good relations.
  • A logo on the product does not settle it. The value of the gift, the group of recipients and the purpose of the expense also count.

VAT on low-value gifts

If you deduct VAT on the purchase, giving goods away free of charge is generally subject to VAT. The exception is low-value gifts related to the business (Art. 7(3)–(4) of the Polish VAT Act). There are two thresholds:

  • Up to PLN 100 net in total per person per tax year, if you keep records that identify the recipients.
  • Up to PLN 20 net per piece, if you keep no records.

For the PLN 100 threshold, add up all gifts to the same person in a given year. We confirm the final price in the quote, so check the threshold against it.

A gift for an employee

An award or gift for an employee is generally their income, subject to personal income tax. Different rules apply, among others, to benefits from the company social fund. Before ordering gifts for your team, agree with your accountant how they will be financed.

What to prepare for accounting

  • A VAT invoice with the net price and number of pieces. We issue one for every order.
  • A list of recipients, if you use the PLN 100 net threshold.
  • The approved engraving design, showing the logo and the text on the gift.
  • A short note on the occasion and who received the gifts.

This is general information, not tax advice. Confirm the details for your company with your accountant or tax adviser.

Need a quote?

Minimum order 5 pcs · shipping to the EU from PLN 32 net per parcel · VAT invoice · lead time 1–5 working days. Add products to your inquiry or write to sales@dekoprintpro.com / call +48 796 111 555 (Mon–Fri 7am–3pm Polish time).

Send a wholesale inquiry

Frequently asked questions

Is a logo gift always a business expense?

Not always. A promotional gift can usually be deducted, while an entertainment expense cannot. Value, recipients and purpose all count, so confirm your specific case with your accountant.

What is the VAT limit for low-value gifts?

Up to PLN 100 net in total per person per tax year with recipient records, or up to PLN 20 net per piece without records (Art. 7(3)–(4) of the Polish VAT Act).

Do you issue VAT invoices for gifts?

Yes. We issue a VAT invoice with the net price and number of pieces for every order.

Can you engrave our company logo?

Yes. We engrave logos, company names, your own text or personal inscriptions. Before production we prepare a design for your approval.

Will I get a design for approval before production?

Yes — we first prepare an engraving visualisation and start production only after you approve it.

What is the minimum order quantity (MOQ)?

The minimum order is 5 pieces of a given model. Smaller quantities, e.g. samples, are quoted individually.

How fast do you deliver?

Without engraving 1–2 working days, with engraving 2–5 working days (depending on volume). We confirm the exact date with the quote.

How much does delivery cost?

Courier shipping costs PLN 20 net per parcel within Poland and from PLN 32 to PLN 89 net per parcel to other European Union countries, depending on the country. The price includes packing. We state the number of parcels in the quote; larger orders can be shipped on a pallet. Outside the EU we ship by air or sea for orders from €3,000 net.

Do you ship to companies in other EU countries?

Yes. We ship by courier to companies and institutions in all European Union countries — from PLN 32 to PLN 89 net per parcel, depending on the country (price list on the Delivery page). We invoice in PLN, EUR or USD. We sell to companies outside Poland only with a valid EU VAT number (we check it in the VIES system); the invoice is at the 0% VAT rate — intra-Community supply of goods.

Do you issue VAT invoices?

Yes. We are a registered company (P.P.H.U. DEOZE, VAT ID PL7311938864) and issue a VAT invoice for every order — in PLN, EUR or USD.

How do I place an order?

We handle orders by e-mail and phone. Add products and quantities to your inquiry — we will send a quote with the lead time. You can also write to sales@dekoprintpro.com or call +48 796 111 555 (Mon–Fri 7am–3pm Polish time).

See also