Can personal purchases be paid for with a business card?

Individual entrepreneurs who use the simplified taxation system “Income” and the patent taxation system may pay for purchases with a business card without economic justification or documentary evidence. In this regard, such individual entrepreneurs may use a business card to pay for any personal purchases.

If an individual entrepreneur uses the general taxation system or the simplified taxation system “Income minus expenses”, all expenses incurred in such cases must be economically justified and documented; therefore, using a business card to pay for purchases unrelated to business activities is not advisable.