Capital
Warsaw
Currency
Polish złoty
Languages
Polish
Population size
37.8M
Average Monthly Salary
€1200
EU
Since 2004
Region
Central-Europe
Gift Giving Norms
Practical gifts, often exchanged at year-end
Major Corporate Gift Days
Christmas, Independence Day
Customs Complexity
Medium
VAT - Standard Rate
23%
Duty Free Threshold
€150
Ave Duty Rate
2%
1. Employee Merch vs. Gifts
Under Polish legislation, non-cash benefits provided to employees can be taxable if they primarily serve a personal rather than a strictly work-related purpose. The Polish Tax Authority (Krajowa Administracja Skarbowa, KAS) decides whether items are legitimate business necessities or personal perks.
1.1 Merchandise for Employees
Work-Related (Generally Non-Taxable)
Uniforms & Essential Equipment
If branded clothing or gear is required for employees’ daily tasks (e.g., safety apparel, mandatory uniform), such items are typically non-taxable.
Branded Accessories
T-shirts, pens, or mugs bearing a clearly visible company logo, distributed uniformly across staff, may be seen as part of the employer’s corporate identity rather than an employee’s personal possessions.
Potentially Taxable Benefits
High-Value or Personal Items
Electronics, luxury apparel, or products lacking strong relevance to day-to-day work can be treated as taxable salary. Employers would then address the appropriate wage tax and social contributions as guided by KAS.
Frequent Gifting
Repeatedly gifting employees throughout the year can raise concerns regarding disguised remuneration. Consulting a local tax adviser is wise if planning multiple merchandise distributions.
1.2 Gifts for Non-Employees (Clients, Partners, Event Attendees)
Tax & Deductibility
Gifts intended for promotional or relationship-building purposes are commonly tax-deductible within reason. Unreasonably lavish spending or frequent gifts without commercial basis might be questioned by the tax authority.
Compliance & Anti-Bribery
Poland implements corruption-prevention laws, particularly for dealings involving public officials or regulated industries. Keeping clear documentation for higher-value or repeated gifts helps maintain transparency.
1.3 Marketing Merch
Promotional Merchandise
Items (such as branded T-shirts, stationery) handed out during fairs or product events typically qualify as marketing expenses, provided invoices and distribution logs confirm their promotional intent.
2. Shipping, Customs & Duties
2.1 Shipping
2.2 Importing
Should you opt to import goods from outside the EU (rather than our local supply), standard rules of import duties plus Polish VAT (23%) may apply to non-EU shipments exceeding certain thresholds. Proper commodity codes and proof of origin can help ensure correct duty classifications.
2.3 DDP vs. DAP
Delivered Duty Paid (DDP)
The sender covers import taxes/fees, simplifying the process for the Polish recipient.
Delivered At Place (DAP)
The recipient pays duties/VAT upon arrival, which can lead to delays or unexpected costs if they aren’t prepared.
2.4 With Monday Merch
Because we dispatch from a Dutch warehouse, shipping to Poland is duty-free within the EU, and we handle the VAT processes to maintain a tax compliant approach.
3. Cultural & Local Etiquette
3.1 Gifting customs
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
6. Summary and Key Takeaways
6.1 Summary & Takeaways
7. Frequently Asked Questions
7.1 Questions & Answers
Does uniform distribution incur tax?
No, if necessary for work tasks; personal items might be taxed as salary.
B2B gifts—are they deductible?
Yes, for promotional aims and documented within cost limits—excess can trigger scrutiny.
Cultural aspect?
Poles appreciate useful, moderate gifts; avoid ostentatious gestures.
