We want the robotization relief to come into effect on January 1 next year, Deputy Prime Minister and Minister of Development Jadwiga Emilewicz informed in Karpacz on Tuesday, September 8, 2020. She added that it will be part of a larger pro-development package that can be implemented together with the Estonian CIT.
What does the “works relief” consist of?
The new relief is to be introduced in 2021, so entrepreneurs will only be able to take advantage of the deductions in 2022. The government assumes that the relief will be introduced for 5 years and will cover expenses incurred from the beginning of 2021 to the end of 2025 – according to the announcement made by Deputy Minister Krzysztof Mazur in “Dziennik Gazeta Prawna”.
The relief called “relief for robots” is intended to increase the automation of Polish enterprises.
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The new relief for robotization is to resemble the one for research and development, so the tax laws will list the costs that companies will be able to deduct from their tax base. The government's assumption is that the state will actually cover about 10 percent of Polish entrepreneurs' expenses on robots.
According to the information provided, the new relief will operate on the principles of the relief for research and development activities (R&D) (possibility of double deduction of eligible costs).
What will be deductible?
In the case of robot relief, it will be possible to deduct not only the purchase of the robots themselves, robots or devices for additive production (3D printing), but also the purchase of necessary software or employee training.
The relief announced by Minister Jadwiga Emilianowicz is to cover expenses for the purchase of various types of robots designed to support the production process, as well as 3D printers, digitally controlled production machines, specialist software, VR (virtual reality) devices for design or production, and training employees in the use of the above-mentioned solutions.
Who will be able to benefit from the robotization relief?
The regulations being prepared related to the functioning of the relief assume that this relief will be directed not only to large companies, but also to companies from the small and medium sector. Entrepreneurs will be able to deduct from their income any expenses they incur for the robotization of work stations and automation of production.
The tax relief is intended to encourage business owners to invest in new technologies and increase the chances of developing businesses in various industries. It is intended to help not only large companies develop, but also small and medium-sized enterprises.
What additional reliefs can innovative entrepreneurs currently benefit from?
As mentioned, the relief for works is to be based on the currently applicable R&D relief. The R&D relief is a tax tool aimed at supporting innovative economic activity of taxpayers, and thus increasing the scale of business investment in research and development in Poland.
The right to benefit from the relief for research and development activities, the so-called R&D relief, is currently held by:
- taxpayers paying tax according to the tax scale, settling on the PIT-36 declaration
- taxpayers paying tax at the 19% tax rate, settling their taxes on the PIT-36L declaration.
In addition to the R&D relief, entrepreneurs also have the option of using the IP Box relief. Thanks to it, taxpayers can take advantage of the preferential 5% tax rate in the case of income generated from qualified intellectual property rights.
Since when is there a new relief for work?
The relief is to enter into force on January 1, 2021, and the draft bill being worked on by the Ministries of Development and Finance is to be adopted by the Polish government by the end of September this year.
What benefits will the robotization relief bring?
“The introduction of the new innovation relief will certainly have a positive impact on the digital development of enterprises operating on the Polish market. As a result, it will increase their competitiveness in the international arena. For now, all that remains is to wait for the draft law introducing the relief for robots,” point out Grant Thornton experts.
The text of the draft bill should be published soon, then we will be able to learn the details of the proposed solutions.
