Did you know that when settling PIT a disabled person can deduct the cost of purchasing dietary supplements? Such a person, who uses the rehabilitation relief, receives a tax relief and deducts expenses for drugs, e.g. helping in weight loss.
The new regulations allow you to take advantage of the tax relief and deduct from your income expenses for rehabilitation purposes and facilitating the use of life activities. This applies, inter alia, todietary supplementsfor which the need to use (permanently or temporarily) will be confirmed by a specialist doctor.
What is a dietary supplement?
As thetax regulationsdo not include the definition of a drug ordietary supplement , the definition contained in the Food Safety Act is used as an auxiliary at this point and nutrition, under which the dietary supplement is a food intended to supplement a normal diet, being a concentrated source of vitamins or minerals or other substances with a nutritional or other physiological effect, excluding products having the properties of a medicinal product within the meaning of pharmaceutical law.
Expenses to be deducted must be allocated to drugs or supplements that meet the characteristics of the drug on the territory of the Republic of Poland and be admitted to trading.
How much can you deduct?
The amount of expenses is determined on the basis of documents confirming their incurrence. They must be provided with the personal data of the disabled person bearing the costs. In practice, the applicant may deduct amounts that constitute a surplus of over PLN 100 in a given month. The expenses should be summed up and included in the PIT / O appendix to the annual settlement as expenses for rehabilitation purposes.
ImportantPursuant to Art. 26 sec. 7d of the PIT Act, the rehabilitation allowance may be used by a person who has, inter alia, a certificate of qualification to one of the three degrees of disability.