Expenses related to benefits provided to anyone rendering services under B2B agreements may be recognised as tax-deductible costs of a company, as long as they constitute part of the remuneration resulting from such agreements. If this condition is not met, expenses related to such benefits are considered representation expenses and are not tax-deductible costs.

These conclusions arise from an individual tax ruling issued on 11 May 2026 by the Director of the National Tax Information Office (KIS) (reference No 0111-KDIB1 3.4010.40.2026.2.DW).

It should therefore be assumed that benefits made available to self-employed contractors as an additional incentive to establish or continue cooperation under a B2B model, or provided to self-employed contractors on a voluntary basis, will not be considered part of their remuneration. Consequently, the tax authorities may challenge the right to recognise such expenses as tax-deductible costs.

If your organisation treats benefits provided to self-employed contractors as tax-deductible costs, even partially, we recommend reviewing the relevant provisions of the B2B agreements.

Find more articles in PRO HR July 2026