Relief for the Internet 2023 – how many times can you deduct the relief for the Internet? How much return for internet in 2023?

The Internet 2023 relief is available to taxpayers who pay personal income tax. So, if you use the Internet and pay for this service, you can use the so-called Internet discounts. What is it all about? How many times can you use the Internet discount?

Contents

1. Relief for internet 2023 – for whom?
2. What is not deductible under the relief?
3. How many times can you use the Internet discount?
4. Relief for the Internet 2023 – the amount of deductions
5. What documents confirm the right to relief?
6. Relief for the Internet 2023 – what testimony to submit?

Relief for internet 2023 – for whom?

The relief is granted if we obtain income taxed according to the tax scale or with a registered lump sum and we incurred expenses related to the use of the Internet in the tax year.

The form of use does not matter when calculating the deduction. It can be a permanent, wireless link, including using mobile devices.

What is not deductible under the relief?

You have to remember that expenses are not deductible associated with:

• purchase of equipment,
• purchase of network components,
• installation,
• expansion and modernization,
• current maintenance (i.e. service),
• activation fee (this is not a fee for use, but only a fee for the possibility of using).

How many times can you use the Internet discount?

Deductions can only be made in two consecutive tax years.

You can take advantage of the relief if in previous years this deduction was not used or it was used for the first time in the tax return for 2021 year.

Relief for the Internet 2023 – the amount of deductions

Maximum deduction for the tax year cannot exceed PLN 760.

This limit applies to one taxpayer. If they bear the expense spousesthen everyone is entitled to the maximum limit, of course not more than the amount of expenditure incurred by each of them.

The limit is not carried over to the next year, which means that expenses incurred in a given year and not deducted due to lack of income cannot be deducted in the following year.

The amount of the deduction in the part in which it was not covered by the income (revenue) of a given tax year is not subject to deduction in subsequent years.

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What documents confirm the right to relief?

The online relief can be deducted, they present a document confirming the expenditure, including:

• data identifying the buyer (recipient of the service),
• data identifying the seller of the service,
• the type of service,
• payment amount.

These can be e.g. invoices, bills, etc.

Expenses incurred can only be deducted in the year in which the service was purchased.

Relief for the Internet 2023 – what testimony to submit?

Deductions can be made on your tax return PIT-36, PIT- 37 the PIT-28to which an attachment should be attached PIT/Oinformation about deductions.

Legal basis:

• article 26 sec. 1 point 6 lit. a, sec. 6h and section 7 of the Act of July 26, 1991 on Personal Income Tax (PIT Act)
• article 11 of the Act of November 20, 1998 on flat-rate income tax on certain revenues earned by natural persons (lump-sum act)

Source: gov.pl