Expenses incurred for the purchase of equipment made in cryptocurrencies, can be included by an entrepreneur in tax costs, and the regulations limiting the possibility of including expenses in tax-deductible costs will not be applicable – such conclusion follows from the letter of the Director of the National Tax Information dated 11th May 2018 (no. 0114-KDIP2-2.4010.67.2018.1.JG).
A request for an individual interpretation was submitted by a company acquiring virtual currency units – popular bitcoins. In order to acquire cryptocurrency, the company purchases the necessary computer equipment, so-called “excavators”, for which the company sometimes pays only in the cryptocurrency.(more)