VAT deduction on work clothing in Poland without a logo – when is it possible?

VAT deduction on work clothing in Poland may be available without a company logo if the clothing genuinely serves a business purpose, is linked to VAT-taxable activities and is not used privately. In a ruling dated 23 January 2026, reference no. 0113-KDIPT1-1.4012.1056.2025.4.JK, the Director of the National Revenue Information (KIS, Polish: Krajowa Informacja Skarbowa) accepted a model based on distinctive company-related clothing, employer ownership, records and a return requirement.

---

Can a business deduct VAT on work clothing without a logo?

Yes, in specific circumstances. The absence of a logo does not itself prevent VAT deduction. A distinctive design, cut or colour associated with the business may also help demonstrate that clothing has a genuine work-related character.

The fundamental requirement is a connection between the expenditure and VAT-taxable activities. Purchasing clothing simply because employees are expected to wear it at work is not enough.

---

What was decisive in the KIS ruling?

The case concerned office clothing for employees in direct contact with clients, including shirts, jackets, trousers, skirts, ties, belts and shoes. The garments were not to carry a logo, but were to have a distinctive design, cut and colour closely associated with the company.

The positive assessment was supported by the overall model:

• the clothing remained the employer’s property,
• private use was prohibited,
• workplace rules covered appearance, use, storage and care,
• the company kept records of clothing purchased and issued,
• employees had to return the clothing when employment ended.

---

Are workplace rules alone sufficient?

No. Written rules are only one part of the assessment and must reflect actual practice. If private use is formally prohibited but employees can freely take the clothing home and wear it outside work, the business-purpose argument becomes weaker.

The strongest position comes from consistency between business purpose, documentation and actual use.

---

When does the VAT risk increase?

Risk is higher where clothing resembles ordinary personal garments, no distinctive company features are defined, private use remains possible, or effective records and return procedures are missing.

A suit, shirt, jacket or pair of shoes is therefore not automatically eligible for VAT deduction. The company must show that the arrangement serves its VAT-taxable activities rather than an employee’s private wardrobe.

---

What about mixed activities and protection from the ruling?

For both VAT-taxable and VAT-exempt activities, the company should first test whether the expenditure can be directly attributed to activities carrying a deduction right. Otherwise, the rules for mixed activities apply.

The ruling of 23 January 2026 concerns a specific planned situation and does not automatically protect other businesses. Companies with material purchases or unusual arrangements should assess their own facts and may consider applying for their own individual tax ruling in Poland.

---

If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

Contact us »

***