The Head of the National Revenue Information Service in a ruling issued on January 20, 2020 no. 0113-KDIPT2-1.4011.687.2019.1.KS, pointed out that in order for expenses for the purchase of clothing and footwear to be considered as tax deductible costs, it must lose his personal character. According to our tax consultant Wojciech Jasiński, it cannot be ruled out that footwear and clothing will not be used during private meetings. However, it is worth  considering to label your wardrobe with the company logo. Such expenditure would be strictly related to revenue, and permanent labeling would preclude use for personal purposes.

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