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PIT 2022 – Internet relief. How much can you gain? What are the requirements? For whom?

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In the PIT settlement for 2022, you can take advantage of the so-called Internet relief. However, this does not apply to all taxpayers. We explain who is entitled to the internet discount in 2023 and how much you can get.

Relief on the Internet – for whom?

The Internet relief is available to persons who earned income taxed according to the tax scale or a registered lump sum and who incurred expenses related to the use of the Internet in the tax year and did not benefit from the relief in previous years.

As part of the Internet relief “you can deduct expenses incurred in the tax year for using the Internetregardless of the place and form of use (e.g. at home – permanent, wireless connection, including via mobile devices)” – explained on the government website.

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deduction are not subject to however, expenses related to the purchase of equipment, network components, installation, expansion and modernization, ongoing maintenance (i.e. service), activation fee (this is not a fee for use, but only a fee for the possibility of using)”.

Internet relief – when is it due?

Importantly, with Internet discounts are availablewhen in previous years this deduction was not used or it was used for the first time in the tax return for 2021. You can make a deduction under the relief only in two consecutive tax years.

The Internet allowance can be deducted on your tax return PIT From:

– income taxed according to the tax scale; – income subject to lump sum taxation on registered income.

Please note that in order to take advantage of the deduction of expenses for using the Internet:

– have not been included revenue costs or have not been deducted from income under the Act on flat-rate income tax or have not been returned in any form – if you make deductions from income taxed under general rules;

– have not been deducted from income or have not been included in tax deductible costs or have not been reimbursed in any form

Relief for the Internet – deduction limits

The maximum deduction for the tax year may not exceed PLN 760 in the case of Internet allowance. However, the limit applies to the taxpayer, so if the expenses are incurred by the spouses, then each spouse is entitled to the maximum limit, of course not more than the amount of the expenses incurred by each of them.

You have to remember that the limit does not carry over to the next yeari.e. expenses incurred in a given year, which were not deducted due to lack of income, cannot be deducted in the following year.

How to calculate the Internet discount?

“You’re counting down expenses actually incurred in the tax year for the use of the Internet, but in the amount not exceeding PLN 760.

At the same time, it was emphasized that the amount of the deduction in the part that was not covered by the income (revenue) of a given tax year is not subject to deduction in subsequent years.

How to document the right to relief for the Internet?

Confirmation of the expenditure on the Internet should include:

– data identifying the buyer (recipient of the service), – data identifying the seller of the service,

Therefore, the document can be considered as: invoices, bills and any other evidence containing the above-mentioned data.

In the case of invoices or bills that do not contain information that the invoice (bill) has been paid, you must have a document confirming the payment, e.g.: bank transfer confirmation (also via the Internet), proof of payment, postal order.

If the Internet is only one of the services purchased from a given provider, next to e.g. cable TV or a landline phone, then the service purchase document the amount of expenses incurred for using the Internet must result.

Relief for the Internet – what testimony to submit?

Deductions are made in the tax return PIT-36, PIT-37 or PIT-28to which we attach the form PIT/O (information about deductions).

Find out more at tax.gov.pl/pit/ulgi-odczenia-i-zwolnictwa/relga-na-internet/.

Main photo source: Shutterstock

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