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

VAT deduction on work clothing in Poland may be possible even without a company logo if the clothing has a genuine business function, is linked to VAT-taxable activities and is not used privately. This was confirmed in an individual ruling issued on 23 January 2026 by the Director of the National Revenue Information (KIS, Polish: Krajowa Informacja Skarbowa), reference no. 0113-KDIPT1-1.4012.1056.2025.4.JK. For companies doing business in Poland, the overall usage and documentation model matters more than the logo itself.

Does the absence of a logo prevent VAT deduction?

No. In the case reviewed by KIS, the clothing was not to display a company logo, but its design, cut and colour were intended to be closely associated with the business. These features helped distinguish the garments from ordinary personal clothing.

The core requirement remains a connection with VAT-taxable activities. Under Article 86 of the Polish VAT Act, the company must be able to demonstrate that the expenditure supports activities giving rise to the right to deduct input VAT.

Which conditions were important in the ruling?

The planned purchases included shirts, jackets, trousers, skirts, ties, belts and shoes for employees in direct contact with clients. The positive assessment was based on the combined effect of several safeguards:

• the clothing remained the employer’s property,
• private use was prohibited,
• workplace rules covered appearance, use, storage and care,
• garments were to be stored in a designated place after work,
• the company kept records of clothing purchased and issued,
• employees had to return the clothing when employment ended.

Internal rules alone are not enough. Documentation must reflect actual practice. If employees can freely take the garments home and wear them privately, the argument for VAT deduction becomes weaker.

Where does the main tax risk arise?

The highest risk arises when work clothing is effectively indistinguishable from an employee’s ordinary wardrobe. This is particularly relevant to suits, shirts, jackets and shoes, which can naturally be used outside the workplace.

Risk also increases where there are no effective records, return procedures or defined company-specific features, or where the business cannot demonstrate a link with VAT-taxable activities. For companies investing in Poland or operating a business in Poland, the business purpose, written procedures and actual use should therefore remain consistent.

Does the ruling protect other businesses?

Not automatically. The ruling of 23 January 2026 relates to a specific planned situation. Other businesses must assess their own facts, particularly where the value of purchases is significant or the organisational model differs.

A company carrying out both VAT-taxable and VAT-exempt activities should also determine whether the clothing expenditure can be directly allocated to activities carrying a deduction right. If not, the Polish VAT rules for mixed activities apply.

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